Amendment of section $0.
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(2) Where it appears to an assessor that a pro- visional assessment which has not been confirmed under subsection (2) of section 62 should be increased or reduced for any year of assessment, the assessor may, in place of such provisional assessment, within the year of assessment or within six years after the expiration thereof, assess the person assessed at the amount at which according to his judgment such person ought to have been assessed:
Provided that where the under-assessment of any person in a provisional assessment for any year of assessment is due to fraud or wilful evasion, the assessment under this subsection may be made at any time within ten years after the expiration of that year of assessment".
39. Section 60 of the principal Ordinance is amended-
(2) by being renumbered as subsection (1) thereof;
(B) in subsection (1) (as so renumbered), by deleting-
(1) "a provisional assessment made under subsection (2) of section 59 should be increased or that"; and
(i) paragraph (a) of the proviso:
(c) by inserting the following new subsections—
"(2) Where it appears to an assessor that the whole or part of any tax repaid to a person (other- wise than in consequence of an assessment having been determined on objection or appeal) has been repaid by mistake, whether of fact or law, the assessor may, within the year of assessment to which the repayment relates or within six years after the expiration thereof, assess such person in the amount of lax so repaid by mistake, and the provisions of this Ordinance as to notice of assessment, objection. appeal and other proceedings shall apply to such assessment and to the tax charged thereunder.
(3) No assessment shall be made under sub- section (2) if the repayment was in fact made on the basis of, or in accordance with, the practice general- ly prevailing at the time when the repayment was made.".
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40. Section 62 of the principal Ordinance is amended in subsection (1) by deleting "and the amount of tax charged" and substituting the following-
" the amount of tax charged, and such due date for payment thereof as may be fixed by the Commissioner".
41. Section 64 of the principal Ordinance is amended in sub- Rection (1)
(a) by deleting "or amending":
(b) by deleting paragraph (c) of the proviso and substituting
the following-
"(c) where the assessment is a reassessment of the tax due from a person having the effect of either increasing or reducing that person's liability to tax, the person so reassessed shall have no further right of objection than he would have had if the reassessment had not been made except to the extent to which, by reason of the reassessment, a fresh liability in respect of any particular is imposed on him or an existing liability in respect of any particular is increased or reduced.”.
42. Section 66 of the principal Ordinance is amended by deleting subsection (1) and substituting the following-
"(1) Any person (hereinafter referred to as the appellant) who has validly objected to an assessment but with whom the Commissioner in considering the objection has failed to agree may within-
(a) one month after the transmission to him under sub- section (4) of section 64 of the Commissioner's written determination together with the reasons therefor and the statement of facts; or
(b) such further period as the Board may allow under
subsection (1A).
either himself or by his authorized representative give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accompanied by a copy of the Commissioner's written deter- mination together with copy of the reasons therefor and of the statement of facts and a statement of the grounds of appeal.
Amendment of section 62.
Amendment of section 64.
Amendment of section 66,