Chapter X
84
with
60. (1) very person who is in the opinion of an Assessor chargeable
under this Ordinance shall be assessed by him as soon as may
be after the expiration of the time limited by the notice requiring
Af be
furnish a return under section 36(1):
Provided that the Assessm may assess any person at any
of opinion that such person is about to leave the Colowy;
that for any other reason it is expedient to de
2) There a person has furnished a return of insome liable to
sesment the Assessor my either
(a) accept
return and make an assesment roomrdingly; or
(b) if he does not cooept the return, estimate the amount of
assessable incowe of such person and assess him ancerðingly:
Provided that if the Ɛaresser accepts the return as sui
stantially correct, but considers it necessary to make further ingdries
on any matter, he may make immediately
provisional assessment
the amount
return which until
shall be a valid asaoSD-
ment for all purposes.
(3) there a person has not furnished
turn and the Assessor is
of the opinion that mach person is chargeable with tax, he may
estimate
amount of he assessable income of such person
assens him nodcedingly, but such assessment shall not affect th
liability of such person to a penalty by reason of his failure or neglet
deliver a returne
(4) Im he case of profits fro a trade or business, if accounts
of such trade or business have not been kept in form satisfactory
he Assessor, be may assess the profits or income of such trade
business
the basis of the urunl rate of net profit
of such trade or businean; and
Board of Car Taxation may
proscribe the amounts of such usual rates of profits in particular
classes of trade
business.
61.
Khere it appears to an ABSORBOK et a provisional assessme
►-section (2) of soetica 44 should be ingressed or that
for any year of assessment any permea oharyeable with tax baa met
/been
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