1950_INLAND_REVENUE_ORDINANCE

4

Inland Revenue.

[CAP. 112

transactions

positions to

be disregarded.

61. Where an assessor is of opinion that any transaction which reduces or would reduce the amount of tax payable by any person is artificial or fictitious or that any disposition is not in fact given effect to, he may disregard any such transaction or disposition and the person concerned shall be assessable accordingly.

[62]

issued by

commissioner.

62. (1) An assistant commissioner shall give a notice of assessment to each person who has been assessed stating the amount assessed and the amount of tax charged.

(2) Where the assessment is a provisional assessment made under subsection (2) of section 59 the person assessed shall be notified accordingly, and he shall further be notified in due course if such provisional assessment is confirmed. The confirmation of a provisional assessment shall not preclude the making of an additional assessment subsequently under section 60.

(3) Where by reason of an amendment of the law it is necessary to vary the amount of tax charged in any notice of assessment the assistant commissioner may give such notification as may be necessary to the person assessed in that notice of assessment, and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment.

[63]

assessments,

63. No notice, assessment, certificate, or other proceeding purporting to be in accordance with the provisions of this Ordinance shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Ordinance, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.

PART XI. Appeals.

[64]

64. (1) Any person aggrieved by an assessment made under this Ordinance may within one month from the date of the notice of such assessment appeal to the Commissioner by

Procedure on the Commis-

appeals to

sioner.

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