objection or appeal the respective authority to whom any
 document, information or notice has to be supplied, on being
 satisfied that owing to absence from the Colony, sickness or
 other reasonable cause an extension of time is reasonable may
 extend the time limit accordingly.

 PART IX.

 RETURNS AND ASSESSMENTS.
Returns of 51. (1) It shall be the duty of every person chargeable
personal with tax to deliver to the Comptroller on or before the thirty-
incomes. first day of March in each year or such other "date as may be
 prescribed a true and correct return of the whole of his income
 from every source whatever for the basic year and if absent
 from the Colony to give the name and address of an agent
 residing in the Colony.
 (2) In the case of persons deriving income from any
 employment or by way of pension such returns are to be
 rendered not later than the thirty-first day of January in each
 year.
 (3) Any such returns as are provided for in the preced-
 ing subsections shall include a general declaration declaring the
 truth thereof and that the same is fully stated on every descrip-
 tion of property, or profits or gains, included in this Ordinance
 relating to the tax, and appertaining to the person returning
 the statement, estimated to the best of his judgement and belief,
 according to the provisions of this Ordinance.
 (4) Any person who wilfully fails to comply with the
 provisions of this section shall be guilty of an offence against
 this Ordinance.
Returnsby 52. (1) The Comptroller-may by notice in writing require
Employers. any employer to furnish him within the prescribed time with
 a return for any year containing-
 (a) the names and places of residence of all persons
 employed by him; and
 (b) the payments and allowances made to those per-
 sons in respect of that employment, except persons
 who are not employed in any other employment
 and whose remuneration in the employment for
 the year does not exceed the prescribed amount.


No. 21.


Income Tax.


1967.