No. 21. Income Tax. 1967.


Charging tax
before year of
assessment.


 (b) make an assessment upon such person in the amount
 ofi the income returned, or if default is made in making
 such return or the Comptroller is dissatisfied with
 such return, in such amount the Comptroller may
 think reasonable,
and may by notice in writing to the person assessed require
that the tax :be paid forthwith or that security for the payment
of the tax assessed be forthwith given to the satisfaction of the
Comptroller.
 (3) Notwithstanding any of the provisions of this
Ordinanceif in any particular case the Comptroller has reason
to believe that tax upon any income chargeable to such tax may
,not be recovered, he may at any time-


 (a) by notice in writing to the person by whom the tax
 would be payable determine a period for which tax
 shall be charged and require such person to render
 within the time specified therein returns and particu-
 lars of such income for that period;
 (b) make an assessment upon such person in the amount
 of the income returned, or if default is made in making
 a return, or the Comptroller is dissatisfied with such
 return, in such amount as the Comptroller may think
 reasonable.
 (4) Notice of assessment made in accordance with the
 provisions of subsections (2) and (3) of this section shall be
 given to the person assessed and any tax so assessed (in
 accordance with the provisions of subsections (2) and (3) of
 this section) shall be payable on demand made in writing under
 the hand of the Comptroller, and shall in default of payment,
 unless security for the payment thereof be given to the satis-
 faction of the Comptroller, be recoverable forthwith.
 (5) Any person who has paid the tax in accordance with
 a demand made by the Comptroller or who had given security
 for such payment under subsections (2) and (3) of this section
 shall have the rights of objection and appeal conferred by this
 Ordinance and the amount paid by him shall be adjusted in
 accordance with the result of any such objection or appeal.
 (6) The provisions of subsections (2) and (3) of this
 section shall not affect the powers conferred upon the Comp-
 troller by section 61.

Repayment 83. (1) If it is proved to the satisfaction of the Comp-
of tax. troller that any person for any year of assessment has paid tax,


No. 21.


Income Tax.


1967.