Addition of new sections
82A and 823,
16
38. The principal Ordinance is amended by adding after sec- tion 82 the following new sections—
"Additional
Lax in certain
casos.
82A. (1) Any person who without reasonable
excuse-
(a) makes an incorrect return by omitting or understating anything in respect of which he is required by this Ordinance to make a re- turn, either on his behalf or on behalf of another person or a partnership; or
(b) makes an incorrect statement in connexion with a claim for any deduction or allowance under this Ordinance; or
(c) gives any incorrect information in relation to any matter or thing affecting his own liability 10 tax or the liability of any other person or of a partnership,
shall, if no prosecution under subsection (2) of section 80 or subsection (1) of section 82 has been instituted in respect of the same facts, be liable to be assessed under this section to additional tax of an amount not exceeding the amount of tax which has been under- charged in consequence of the incorrect return, state- ment or information, or which would have been so undercharged if the retura, statement, or information had been accepted as correcL.
(2) Additional tax shall be payable in addition to any amount of tax payable under an assessment, or an additional assessment under section 60.
(3) An assessment of additional tax may be made only by the Commissioner personally or the deputy commissioner personally.
(4) Before making an assessment of additional tax the Commissioner or the deputy commissioner, as the case may be, shall-
(a) cause notice to be given to the person he
proposes so to assess which shall-
(i) inform such person of the alleged in- correct retum, incorrect statement or incor- rect information in respect of which the Commissioner or the deputy commissioner intends to assess additional tax under sub- section (1);
Appeals against
assessment
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(ii) include a statement that such person has the right to submit written repressota- tions to him with regard to the proposed assessment on him of additional tax;
(ii) specify the date, which shall not be carlier than twenty-one days from the date of service of the notice, by which representa- tions which such person may wish to make under sub-paragraph (i) must be received; (b) consider and take into account any represen- tations which he may receive under para- graph (4) from or on behalf of a person proposed to be assessed for additional tax. (5) Notice of intention to assess additional tax and notice of an assessment to additional tax shall be given in the same manner as is provided in subsection (2) of section 58 in respect of a notice of assessment under section 62.
(6) Where a person who is liable to be assessed to additional tax has died, an assessment to additional tax may be made on his executor, and the additional tax shall be recovered as a debt due from and payable out of the deceased person's estate.
(7) A person who has been assessed to addi- tional tax under subsection (1) shall not be liable to be charged on the same facts with an offence under subsection (2) of section 80 or subsection (1) of sec- tion 82.
82B. (1) Any person who has been assessed to additional tax may, within one month after notice of to additional assessment is given to him, 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 notice of assess- ment and a statement of the grounds of appeal there- from.
tax ta Board of Review.
(2) On an appeal against assessment to addi- tional tax, it shall be open to the appellant to argue tha!--
(a) he is not liable to additional tax:
(b) the amount of additional tax assessed on him exceeds the amount for which he is liable under section 82A:
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