No. 21. Income Tax. 1967;

 Returns of 56. (1) Every person carrying on the trade or business
 interest, of banking or any other trade or business which pays interest
 on sums of money received or retained shall whenever so re-
 quired by notice furnish to the Comptroller within the time
 therein stated particulars of the names and addresses of the
 persons to whom interest was paid or credited and of the
 amount of the interest for the period specified.
 (2) The Accountant General shall furnish the like par-
 ticulars when required in respect of the Government Savings
 Bank.
 (3) The Comptroller may require any bank or other
 person at any time to furnish a return showing the amounts
 credited or paid to any person by such bank or other person in
 respect of-
 (a) interest or dividends on investments abroad; and
 for

 (b) remittances from abroad
 together with the names and addresses of the persons to whom
 such sums were paid or credited.

 Manager of 57. The manager or other principal officer of every cor-
 corporate bodies porate body of persons or society shall be answerable for doing
 of persons, all such acts, matters and things as are required to be done by
 virtue of this Ordinance for the assessment of such body of
 persons or society and for payment of the tax.

 Comptroller to 58. (1) The Comptroller shall proceed to assess every
 make assess- person chargeable with the tax as soon as may be after the date
 ments. prescribed for delivering the returns.

 (2) Where a person has delivered a return, the Comp-
 troller may-
 (a) accept the return and make an assessment ac-
 cordingly; or
 (b) refuse to accept the return and, to the best of his
 judgment, determine the amount of the charge-
 able income of the person and assess him
 accordingly.
 (3) Where a person has not delivered a return and
 the Comptroller is of the opinion that such person is liable to
 pay tax, he may, according to the best of his judgment, deter-