Lawgist.Download the App Now!
Get our Android app for fast and offline Access.
If, for any reason, the whole or any portion of the tax leviable under this Act for any month has escaped assessment, the Tax Officer may, at any time within, but not beyond one year from the expiry of that month, assess the tax which has escaped assessment, after issuing a notice to the operator and making such inquiry as the officer may consider necessary : 1* * * * * * *
<span style="margin-left:15px;"></span>If, for any reason, the whole or any portion of the tax leviable under this Act for any month has escaped assessment, the Tax Officer may, at any time within, but not beyond one year from the expiry of that month, assess the tax which has escaped assessment, after issuing a notice to the operator and making such inquiry as the officer may consider necessary :<br> <span style="margin-left:15px;"></span><sup>1</sup>* * * * * * * <br>