Income Tax.


to have been served in the case of persons resident in the Colony
not later than fourteen days succeeding the day when posted,
and in the case of persons not so resident, one month succeeding
the day on which the notice would have been received in the
ordinary course of the post, and in proving such service it shall
be sufficient to prove that the letter containing the notice was
properly addressed and posted.

 48. Where the person to whom there has been addressed
a letter containing any notice which may be given under the
provisions, of this Ordinance refuses to accept delivery of such
letter, or is informed by an employee of the Post Office of the
fact that there is a letter awaiting him at the Post Office and
such person refuses or neglects to take delivery of such letter,
such notice shall be deemed to have been served upon him on
the date of his refusal or on which he was informed that there
was a letter awaiting him at the Post Office.

 49. (1) No assessment, warrant or other proceeding pur-
porting to be made in accordance with the provisions of this
Ordinance, shall be quashed, or deemed to be void or voidable,
for want of form, or be affected by reason of a mistake, defect,
or omission therein, if the same is in substance and effect in
conformity with or according to the intent and meaning of this
Ordinance, and if the person assessed or intended to be assessed
or affected thereby is designated therein according to common
intent and understanding.
 (2) An assessment shall not be impeached or affected-
 (a) by reason of a mistake therein as to-
 (i) the name or surname of a person liable; or
 (ii) the description of any income;
 (iii) the amount of tax charged;


Refusal or
neglect to
accept letters.






Assessments not
void by reason
of errors.


 (b) by reason of any variance between the assessment
 and the notice thereof ;
 Provided that in cases of assessment the notice thereof shall
be duly served on the person intended to be charged, and such
notice shall contain, in substance and effect, the particulars on
which the assessment is made:
 Provided further that any such mistake shall be corrected
immediately in the assessment and notice thereof.

 50. Where a time limit is laid down in this Ordinance for Time limits.
the rendering of a return, or of particulars, or any lists and
information required under any section, or giving notice of


No. 21.


1967.