Inland Revenue.
commissioner or assessor, as the case may be, and every such notice shall be valid if the name of the Commissioner, assistant commissioner or assessor is duly printed or signed thereon.
[CAP. 112
(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known place of abode or any place at which he is, or was during the year to which the notice relates, carrying on business : Provided that a notice of assessment under section 62 shall be served personally or by being sent by registered post (or in the case of an assessment to property tax under Part II either by registered post or by ordinary post) to any such place as aforesaid.
(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.
(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.
[59]
Schedule.
PART X.
Assessments.
59. (1) Every person who is in the opinion of an assessor chargeable with tax under this Ordinance shall be assessed by him as soon as may be after the expiration of the time limited by the notice requiring him to furnish a return under subsection (1) of section 51: Provided that the assessor may assess any person at any time if he is of opinion that such person is about to leave the Colony, or that for any other reason it is expedient to do so.
(2) Where a person has furnished a return of income liable to assessment the assessor may either-
(a) accept the return and make an assessment accordingly; or
Assessor to make assessments.
339
?
Inland Revenue.
commissioner or assessor, as the case may be, and every such notice shall be valid if the name of the Commissioner, assistant commissioner or assessor is duly printed or signed thereon.
[CAP. 112
(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known place of abode or any place at which he is, or was during the year to which the notice relates, carrying on business : Provided that a notice 30 of 1950, of assessment under section 62 shall be served personally or by being sent by registered post (or in the case of an assess- ment to property tax under Part II either by registered post or by ordinary post) to any such place as aforesaid.
(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.
(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.
[59]
Schedule.
PART X.
Assessments.
59. (1) Every person who is in the opinion of an assessor chargeable with tax under this Ordinance shall be assessed by him as soon as may be after the expiration of the time limited by the notice requiring him to furnish a return under subsection (1) of section 51: Provided that the assessor may assess any person at any time if he is of opinion that such person is about to leave the Colony, or that for any other reason it is expedient to do so.
(2) Where a person has furnished a return of income liable to assessment the assessor may either-
(a) accept the return and make an assessment accord-
ingly; or
Assessor to make
assessments.
339
W
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