Amendment of Section 68.
8.
(b) make valid any objection which is otherwise in-
valid: or
(c) authorize the revision of any amount which has been included in the total income of an individual pursuant to the provisions of subsection (1) of section 42, where such amount has been the subject of, or formed a part of any assessment made under Par II, II, IV or V which has become final and conclusive under section 70:
Provided that nothing in this paragraph shall operate to prevent an objection by an individual on the grounds that an amount included in his total income as a share of the assessable profits of a partnership has not been ascertained in accordance with subsection (2) of section 42.".
Section 68 of the principal Ordinance is amended-
(a) in subsection (2)–
() by deleting "Every" and substituting the follow-
ing-
"Subject to subsection (2B), an";
(ii) by deleting the colon and substituting a full stop: and
(iii) by deleting the proviso; and
(b) by inserting after subsection (2) the following new sub-
sections—
"(2A) At any time before the hearing of an appeal, the appellant may withdraw the appeal by notice in writing addressed to the clerk to the Board.
(2B) If, on the date fixed for the hearing of an appeal, the appellant fails to attend at the meeting of the Board either in person or by his authorized representative the Board may-
(a) if satisfied that the appellant's failure 10 attend was due to sickness or other reason- able cause, postpone or adjourn the hear- ing for such period as it thinks fit;
(b) proceed to hear the appeal under sub-
section (2D); or
(c) dismiss the appeal.
(20) If an appeal has been dismissed by the Board under paragraph (c) of subsection (28) the
5
appellant may, within thirty days after the making of the order for dismissal by notice in writing addressed to the clerk to the Board, apply to the Board to review its order and the Board may, if satisfied that the appellant's failure to attend at the meeting of the Board for the hearing of the appeal was due to sickness or any other reasonable cause, sel aside the order for dismissal and proceed to hear the appeal.
(2D) The Board may, if satisfied that an ap- pellant will be or is outside the Colony on the date Gxed for the hearing of the appeal and is unlikely to be in the Colony within such period thereafter as the Board considers reasonable on the application of the appellant made by notice in writing addressed to the clerk to the Board and received by him at least seven days prior to the date fixed for the hearing of the appeal, proceed to hear the appeal in the absence of the appellant or his authorized representative.
(2E) The Board may, if it hears an appeal in the absence of an appellant or his representative under subsection (2D), consider such written submis- sions as the appellant may submit to the Board.".
Section 70 of the principal Ordinance is amended by inserting after "or profits assessed thereby," the following-
"or where an appeal against an assessment has been with- drawn under subsection (2A) of section 68 or dismissed under subsection (2B) of that section,”.
9.
10. Section 80 of the principal Ordinance is amended by inserting in subsection (2), after "dollars and", the following
*a further fine equal to”.
11. Section 80A of the principal Ordinance is amended by inserting after subsection (3) the following new subsection-
"(4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.".
12. Section 82 of the principal Ordinance is amended in subsection (1) by deleting "treble the amount of tax for which the person who evaded or attempted to evade tax is liable under this Ordinance for the year of assessment in respect of which the
Amendment of Section 70.
Amendment of section $0.
Amendment of section 80A.
Amendment of section 82,