Amendment of section 60.
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(c) by the deletion from subsection (3) of the words "amount of the assessable income of such person and assess him accordingly" and the substitution therefor of the follow- ing-
"sum in respect of which such person is chargeable to tax and make an assessment accordingly".
44. Section 60 of the principal Ordinance is amended-
(a) by the deletion of the words "at any time not later than three years after the expiration of the year of assessment in which the return required by section 51 has been furnished' and the substitution therefor of the follow- ing-
"within the year of assessment or within six years after the expiration thereof'';
(b) by the deletion from the proviso of the word "six" and
the substitution therefor of the following-
**ten":
(c) by the insertion after the words "Provided that" of the
following-
"where a person has been required to furnish a return of any income or profits assessable to lax for any year of assessment in accordance with the provi- sions of section 51 and where such return has been furnished not later than the 31st day of March, 1953. no assessment or additional assessment in respect of such income or profits shall be made on such person for that year of assessment after the 31st day of March, 1956; and
Provided further that".
Addition of 45. The principal Ordinance is amended by the addition new section after section 63 of the following new section—
63A.
"Appoint- ment of agent in
the United
Kingdom.
63A. For the purposes of facilitating the assess- ment of the income or profits of a person residing in the United Kingdom the Governor may appoint an agent in the United Kingdom who may exercise in respect of any United Kingdom resident who may
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apply to be dealt with through him all the powers conferred by this Ordinance on an Assistant Commis- sioner. The agent appointed under this section shall report to the Commissioner the amount of the assess able income or profits of any such person ascertained in accordance with the provisions of this Ordinance and shall forward to the Commissioner the accounts and computations upon which his assessment is based :
Provided that nothing in this section shall affect the right of appeal under Part XI of this Ordinance.
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Amendment of section
46. Section 64 of the principal Ordinance is amended- (a) by the deletion from the last proviso to subsection (1) 64. of the words "a return of income by the appellant" and the substitution therefor of the following-
"any return required from the appellant under the provisions of section 51";
(b) by the deletion from subsection (2) of the words " 'cause further inquiry to be made by an assessor" and the substitution therefor of the following-
"'direct an assessor to make further inquiry during a period of not more than sixty days from the date of such direction";
(c) by the deletion from subsection ($) of the words "paragraph (1)" and the substitution therefor of the following-
"paragraph (2)"}
(d) by the deletion from subsection (6) of the words "deter- mination in writing and announce it orally." and the substitution therefor of the fallowing-
"decision in writing and either announce it orally or serve notice of it in writing on the appellant. ".
41. The principal Ordinance is amended by the addition Addition of after section 64 of the following new section-
"Commis- Bioner may determine an appeal without a formal hearing.
64A. Notwithstanding the provisions of sub- section (3) of section 64 if the Commissioner is of the opinion that an appeal may be decided without a formal hearing and if the appellant consents in writing, the Commissioner may dispense with the
new section 64A.