CO129-615-2 Income tax 10-3-1947 - 6-2-1948 — Page 132

A.D. 1947

INLAND REVENUE.

[No. 20

CHAPTER IX.

Returns, etc.

to be

52. (1) An Assessor may give notice in writing to any Returns and person requiring him within a reasonable time stated in such information notice to furnish a return of any sum assessable to Property furnished, Tax, Salaries and Annuities 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.

An Assessor shall give notice to any individual who has elected to be personally assessed under Chapter VII requiring him within a reasonable time stated in such notice to furnish a return of his total income assessable under 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 assessment 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 Assessor 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 Assessor 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, instruments, books, accounts, trade lists, stock lists, or documents which the Assessor 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, requir- ing him to attend at a time and place to be named by the

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