Examiner to masker KANGBANDETTİE
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(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known place of abode or any place at which he is, or was during the year to which the notice relates, carrying on business:
Provided that a notice of assessment under section 48 shall be served personally or by being sent by registered post to any such place as aforesaid.
(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.
(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(6) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.
CHAPTER VII.
ASSESSMENTS.
44.-(1) Every person who is in the opinion of an Examiner chargeable with tax under this Ordinance shall be assessed by him as soon as may be after the expiration of the time limited by the notice requiring him to furnish a return under section 36 (1):
Provided that the Examiner may assess any person at any time if he is of opinion that such person is about to leave the Colony; or that for any other reason it is expedient to do so.
(2) Where a person has furnished a return of income liable to assessment the Examiner may either-
(a) accept the return and make an assessment accord- ingly; or
(b) if he does not accept the return, estimate the amount of the assessable income of such person and assess him accordingly:
Provided that if the Examiner accepts the return as sub- stantially correct, but considers it necessary to make further inquiries on any matter, he may make immediately a pro- visional assessment in the amount of the return which until amended shall be a valid assessment for all purposes.
(3) Where a person has not furnished a return and the Examiner is of the opinion that such person is chargeable with tax, he may estimate the amount of the assessable income of such person and assess him accordingly, but such assess- ment shall not affect the liability of such person to a penalty by reason of his failure or neglect to deliver a return.
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(4) In the case of profits from a trade or business, if accounts of such trade or business have not been kept in a form satisfactory to the Examiner, he may assess the profits or income of such trade or business on the basis of the usual rate of net profit on the turnover of such trade or business; and the Board of War Taxation may prescribe the amounts of such usual rates of profits in particular classes of trade or business.
45. Where it appears to an Examiner that a provisional Additional assessment made under sub-section (3) of section 44 should sagt, be increased or that for any year of assessment any person chargeable with tax has not been assessed or has been assessed at less than the proper amount, the Examiner may, within the year of assessment or within three years after the expiration thereof, assess such person at the amount or additional amount at which according to his judgment such person ought to have been assessed, and the provisions of this Ordinance as to notice of assessment, appeal and other proceedings shall apply to such assessment or additional assessment and to the tax charged thereunder :
Provided that, where the non-assessment or under assees- ment of any person for any year of assessment is due to fraud or wilful evasion, such assessment or additional assessment may be made at any time within six years after the expiration of that year of assessment.
transactions
46. Where an Examiner is of opinion that any trans- Cartala, action which reduces or would reduce the amount of tax athl payable by any person is artificial or fictitious or that any positions disposition is not in fact given effect to, he may disregard dieregarded. any such transaction or disposition and the person concerned shall be assessable accordingly.
47.-(1) An Assistant Commissioner shall give a notice Noties to be
of assessment to each person who has been assessed stating issued by the amount assessed and the amount of tax charged.
(2) Where the assessment is a provisional assessment made under section 44 (2) the person assessed shall be notified accordingly; and he shall further be notified in due course if such provisional assessment is confirmed, provided that the confirmation of a provisional assessment shall not preclude the making of an additional assessment subsequently under section 45.
(8) Where by reason of an amendment of the law it is necessary to vary the amount of tax charged in any notice of assessment the Assistant Commissioner may give such notification as may be necessary to the person assessed in that notice of assessment; and any notification so given shall, as regards any particulars of the assessment contained in the notification which bave not been included in the notice of assessment, have effect as if the notification were a notice of assessment.
Amaiert Commls. siones.
MENORSTEAL,
48-(1) No notice, assessment, certificate, or other Validity of proceeding purporting to be in accordance with the provisions of this Ordinance shall be quashed, or deemed to be void
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