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(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.
(6) A return. statement, or form purporting to he 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 nontrary 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 official 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:
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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 ao 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→→→
(e) all persons employed by him in receipt of remunera- lion 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 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 trustes of such incapacitated person or by the agent of such non-resident person, as the case may be.
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:
Frovided that-
no proceedings shall be instituted against the exécutor under the provisions of Chapter XIV of this Ordinance in respect of any act or default of the deceased person;
(ii) no assessment or additional assessment in respect of a period prior to the date of such person's death shall be made after the expiry of two years from such date of death; and
(iii) the liability of an executor under this section shall be limited to the sum of-
(a) the deceased person's estate in his possession or control at the date when notice is given to him that liability to tax will arise under dus section, and
(6) any part of the estate which may have passed to a beneficiary within twelve months after the death of the deceased person.
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of Where two or more persons act in the capacity triistees of a trust or executors of a deceased person's estate. they may be charged jointly or severally with the tax with which they are chargeable in that capacity, and shall be jointly executors. And severally liable for payment of the satue.
Pendent
57. (1) Wherever two or more persons in partnership act in the capacity of trustees or executors, or as agents, or Jet on are employers, or are persons in receipt of profits or act in behalf of any other capacity whatever, either on behalf of themselves partnership. or of any other person, the precedent partner of such partner- ship shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by an individual acting such capacity:
Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such part- nership, or that some other person resident in the Colony is the precedent partner thereof.
(2) Where two or more persons who are not in partner- ship act jointly in any capacity mentioned in sub-acction (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.
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58. The secretary, manager, or other principal officer every company or body of persons corporate or unincorporate shall be answerable for doing all such acts, matters, or things às are required to be done under the provisions of this Ordinance by suel company or body or persons:
Provided that any person to whom a notice has been given under the provisions of this Ordinaties on behalf of a company or body of persons shall be deerned to be the principal officer thereof unless lie proves that he has no connection with the company or body of persons, or that some other person resident in the Colony is the principal officer thereof.
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