Information to be
furnished by
employers.
28
(b) an Assistant Commissioner may give notice in writing to such person or to any other person whom he may deem able to furnish information in respect of such income, requir- ing him to attend at a time and place to be named by the Assistant Commissioner for the purpose of being examined respecting such income or any transactions or matters affecting the same.
(5) A return, statement, or form purporting to be furnished under this Ordinance by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement, or form shall be deemed to be cognizant of all matters therein.
(6) Any person discontinuing a business, profession or employment or the ownership of property shall give to the Commissioner notice of such discontinuance within one month thereof.
53. (1) The Commissioner may give notice in writing to any officer in the employment of the Government or of any officials and public body requiring him within a reasonable time stated in such notice to furnish any particulars which he may require for the purposes of this Ordinance which may be in the possession of such officer:
Who may
incapacitated
Provided that no such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any express statutory obligation to observe secrecy.
(2) Every person who is an employer shall, when required to do so by notice in writing given by an Assessor, furnish within a reasonable time stated in such notice a return containing the names and places of residence and the full amount of the remuneration, whether in cash or otherwise, for the period specified in the notice, of-
(a) all persons employed by him in receipt of remunera- tion in excess of a minimum figure to be fixed by the Assessor and
(b) any other person employed by him named by the Assessor.
-
(3) Any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed by the company.
54. An act or thing required by or under this Ordinance act for to be done by any person shall, if such
person is an incapacitated or non-resident person, be deemed to be required. to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.
or non- resident persons
Liability of executor of deceased taxpayer
55. The executor of a deceased person shall be charge- able with the tax for all periods prior to the date of such person's death with which the said person would be chargeable if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance :
181
1