Section 21
Section 43 of the principal Act is amended—
ActIn forceProvision 21 of 25
Section 21
(a)
by inserting after subsection (1) the following subsection:
“(1a) Where any person other than a taxable person—
(a)
fails to furnish a declaration under section 42; or
Act 801
(b)
furnishes a declaration which to the
Director General appears incomplete or incorrect, the Director General may asses to the best of his judgment the amount of tax and penalty under subsection 42(4), if any, due and payable from such person and shall forthwith notify such person of the assessment in writing.”;
(b)
in subsection (3), by inserting after the word “(1)” the words “, (1a)”; and
(c)
in subsection (8), by inserting after the words “(1),” the words “(1a),”.
Amendment of section 64