}
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should run from the date of service of the notice (as previously defined) rather than from the date of the notice itself.
(14) Clause 45. Taken in conjunction with Clause 39(1),
a taxpayer who has been assessed in the absence of a return loses all rights of appeal unless he submits a return within 21 days of the date of the notice of assessment. It is understood that this system was in force in India, but worked badly and was abandoned.
(15) Clause 46. It is usual to lay down a definite period, such as thirty days, as that within which payment must be made; see Clause 50 of the Model Ordinance. It is recommended that the Clause should be suitably amended.
(16) Clause 51. The object is not clear, since the only means of recovery expressly provided in Chapter VIII is seizure and sale of the defaulter's movable property.
(17) The Bill contains no provision for allowance of trade losses against profits of future years (Clause 13 of the Model Ordinance) or for dealing with the liability of deceased persons (Clause 32 of the Model Ordinance.)
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