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been assessed or has been assessed at less than the proper amount,
the Assessor mỹ, within the year of assessment or within three years
after the expiration thereof, assess such person at the amount
additional amount at which according to his judgment such person ought
to have been assessed, and the provisions of this Ordinance as to
notice of assesment, appeal and other proceedings shall apply to
such assessment or additional assessment and to the tax charged
under:
Provided that, where the
--assessment or under assessment
of any person for any year of assessment is due to fraud or wilful
evasion, maach «ssesment or additional assesɛment may be made at
any time within six years after the expiration of that year of
62.
Assessor is of opinion that any transaction which
redases or would reduce the amount of tax payable by any person is
artificial or fistitious or that any disposition is not in fact give
affect to, he may disregard any such transaction or disposition and the
person concerned shall be assessable scoordingly.
63.(1) Am Assistant Commissioner shall give a notice of asseuni
to each person who has been assessed stating the amount sasessed and
the amount of tax chargeđa
(2) Where
assessment is a provisional assesment made under
section 44 (2) the person assessed simil be notified accordingly; and
be skall further be notified in due course if such provisional
assessment is confirmed, provided that the confirmation of a provision-
al assessment shall mot preclude the making of an additional
assessment subsequently under section 45%
(3) there by reason of an
andment of the law it is necessary
to vary the amount of tax charged in any notice of assessment the
Assistant Commissioner may give such notificatiom
to the person assessed in that notice of assessment}
may be necessary
and any
notification so given shall, as regards any particulars of the
assesment contained in the notification which have not been included
in the notice of assesment, have effect as if the notification were
a notise of assesment.