Provided that if it appears to the Comptroller that an
 error has occurred in the accounts or computation he may refer
 the report for further consideration:

 Provided also that nothing in this section shall affect the
 right of objection and appeal provided in this Ordinance.


Omissions and 61. Where it appears to the Comptroller that a person
under-charges liable to tax has not been assessed, or has been charged on a
to be rectified. less amount than he ought, or has received deductions or
 allowances to which he is not entitled the Comptroller may,
 within the year of assessment or within six years after the
 expiration thereof, assess such person at such amount or
 additional amount as according to his judgment ought to have
 been charged, and the provisions of this Ordinance as to notice
 of assessment, appeal, and other proceedings shall apply to
 such assessment or additional assessment and to the tax charged
 thereunder: provided that no such assessment shall be made for
 any year of assessment earlier than 1963 ;

Comptroller or 62. The Comptroller or the Commissioners may by notice
Commissioners in writing require any person to attend and give evidence with
may require a respect to his income, and to produce all books or other docu-
person to
attend. ments in his custody or under his control relating to such
 income.

List of persons 63. (1) After completing his assessments the Comptroller
assessed. shall prepare or cause to be prepared a register of persons
 liable to pay tax and certify the same.
 (2) Such register (herein called the assessment lists)
 shall contain the names and addresses of the persons assessed
 to tax, the amount of the chargeable income of each person, the
 amount of the tax payable by him, and such other particulars as
 may be prescribed.

Notices to be 64. The Comptroller shall cause to be served personally
served on on or sent by post to each person whose name appears on the
persons assessment lists a notice addressed to him at his usual place of
assessed, abode or business stating the amount of tax payable by him,
 and informing him of his rights under section 66.

 Relief in respect 65. If any person who has paid the tax charged upon
 of error or him for any year alleges that the assessment and charge to tax
 mistake. for that year was excessive by reason of some error or mistake


Income Tax.


1967.


No. 21.