CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 98

Chapter XIII

Repayment

80. (1) If it is proved to the satisfaction of the

Commissioner by clain hily made in writing wi thân three years

end of a year of assessment that any person has paid

tax in excess of

amonat with which he was properly

chargeable for the year, such person shall be entitled to

have refunded the ancient so paid in excess:

Provided that nothing in this section shall operate to

extend or reduce sny time limit for appeal or repayment

specified in any other section

or appeal wa

validate any objection

otherwise invalid, or to authorise th

revision of any assesment or other matter which has become

final and conclusive.

(2) Where through death, incapacity, bankruptay,

liquidation, or other cause

person who would but for such

cause have been entitled to make a claim under sub-seation

(1) is unable to do so, his executor, trustee, or receiver,

shall be entitled to have refunded to him

for the benefit of such person or his estate any tax paid in

excess within the meaning of sub-sectim (1).

Chapter XIV

Penal ties and offences

a. (1) Every person who without reasonable excuse –

(a) fails to comply with the requirements of a

notice given to him under any of the following sections or suberetions:- 23 (2), 48 (1), 48 (3), 48 (4) (a), 49 (1), or

49 (2); or

(b) fails attend in answer to notice or

summons issued under sections 48 (4) (b), 61 (5), or 65 (6),

or having attended fails without mufficient cause to answer

any questions lawfully put to him; or

(o) fails to comply with the requirements of

sections 36 (2), 48 (6), or 70 (2),

shall be guil ty

offence and shall for such offence

liable

as