17
come into his possession or control out of which he could retain the amount deducted, the amount of such deduction shall be a debt due to him from such other person.
direct
assessment
35. Where, in the opinion of the Commissioner, the Recovery provisions of section 31 relating to the deduction of Interest of tax by Tax have failed or are likely to fail to secure payment of any sum being tax upon interest charged by section 30, it shall be lawful for him to recover any such sum by way of direct assessment upon the recipient of such interest or upon his agent.
CHAPTER VI.
RETURNS, ETC.
to be
36. (1) An Examiner may give notice in writing to Returns and any person requiring him within a reasonable time stated in information such notice to furnish a return of any sum assessable to furnished. Property Tax, Salaries Tax, Profits Tax or Interest Tax under Chapters II, III, IV and V of this Ordinance, containing such particulars and in such form as may be prescribed.
(2) Every person chargeable with tax for any year of assessment who has not been required within a period of three months after the commencement of such year of assess- ment to make a return of any income assessable to such tax for that year as provided in sub-section (1) shall within fourteen days after the expiration of such period give notice to the Commissioner that he is so chargeable.
(3) An Examiner may give notice in writing to any person when and as often as he thinks necessary requiring him within a reasonable time stated in such notice to furnish fuller or further returns respecting any matter of which a return is required or prescribed by this Ordinance.
(4) For the purpose of obtaining full information in respect of any person's income which is assessable to tax under this Ordinance—
(a) an Examiner may give notice in writing to such person requiring him within a reasonable time stated in such notice to produce for examination any deeds, plans, instru- ments, books, accounts, trade lists, stock lists, or documents which the Examiner may deem necessary;
(b) an Assistant Commissioner may give notice in writing to such person or to any other person whom he may deem able to furnish information in respect of such income, requiring him to attend at a time and place to be named by the Assistant Commissioner for the purpose of being examined respecting such income or any transactions or matters affect- ing the same.
(5) A return, statement, or form purporting to be furnished under this Ordinance by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement, or form shall be deemed to be cognizant of all matters therein.
34
Page 30Page 31
No comments yet.
Private notes are available after approval.