Amendment
of section 62.
Amendment of see tion 63A.
Repeal and replacement of section 64.
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27. Section 62 of the principal Ordinance is amended-
(a)
by the deletion, in subsection (1). of the words "An assistant commissioner" and the substitution therefor of the following-
"The Commissioner";
(b) by the insertion, in subsection (2), after the word "accordingly"
and again after the word "course", of the following-
"by the Commissioner"; and
(c) by the deletion, in subsection (3), of the words "assistant commissioner" and the substitution therefor of the following-
“Commissioner”.
28. Section 63A of the principal Ordinance is amended by the insertion, in the proviso thereto, after the words “right of", of the following-
"objection or".
29, Section 64 of the principal Ordinance is repealed and replaced by the following-
"Objections.
64. (1) Any person aggrieved by an assessment made under this Ordinance may, by notice in writing to the Com- missioner, object to the assessment; but no such notice shall be valid unless it states precisely the grounds of objection to the assessment and, in the case of an assessment other than a provisional assessment, is received by the Commis- sjoner within one month after the date of the notice of assessment or, in the case of a provisional assessment, within one month after the date of the notice under sub- section (2) of section 62 confirming or amending such
assessment:
Provided that-
(a) if the Commissioner is satisfied that owing to absence from the Colony, sickness or other reason- able cause, the person objecting to the assessment was prevented from giving such notice within such period, the Commissioner shall extend the period as may be reasonable in the circumstances: (b) where any assessment objected to has been made under subsection (3) of section 59 in the absence of any return required under section 51, no notice of objection against such assessment shall be valid unless, in addition to such notice being valid in accordance with the foregoing provisions of this subsection, the return required as aforesaid has been made within the period provided by this sub-
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section for objecting to the assessment or within such further period as the Commissioner may approve for the making of such return;
(c) where the assessment is an additional or amended assessment, the person so assessed shall have no further right of objection than he would have had if the additional or amended assessment had not been made, except to the extent to which by reason of the additional or amended assessment a fresh liability in respect of any particular is im- posed on bim or an existing liability in respect of any particular is increased.
(2) On receipt of a valid notice of objection under subsection (1) the Commissioner shall consider the same and within a reasonable time may confirm, reduce, increase or annul the assessment objected to, and for the purpose of discharging his functions under this subsection may, by notice in writing, require the person giving the notice of objection to furnish such particulars as the Commissioner may deem necessary with respect to the matters which are the subject of the assessment and to produce all books or other documents in his custody or under his control relating to such matters, and may summon any person who in his opinion is able to give evidence respecting the assessment to attend before him and may examine such person on oath or otherwise. Where the Commissioner proposes to exam- ine any person on oath under this subsection, be shall, by prior notice in writing, afford a reasonable opportunity to the person giving the notice of objection or his authorized representative to be present at such examination.
(3) In the event of the Commissioner agreeing with any person assessed, who has validly objected to an assess- ment made upon him, as to the amount at which such per- son is liable to be assessed, any necessary adjustment of the assessment shall be made.
(4) In the event of the Commissioner failing to agree with any person assessed, who has validly objected to an assessment made upon him, as to the amount at which such person is liable to be assessed, the Commissioner shall, within one month after his determination of the objection, transmit in writing to the person objecting to the assessment his determination together with the reasons therefor and a statement of the facts upon which the deter- mination was arrived at, and such person may appeal there- from to the Board of Review as provided in section 66.