Section 21

by inserting after subsection (1) the following subsection:

“(1a) Where any person other than a taxable person—

fails to furnish a declaration under section 42; or

Act 801

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.”;

in subsection (3), by inserting after the word “(1)” the words “, (1a)”; and

in subsection (8), by inserting after the words “(1),” the words “(1a),”.

Amendment of section 64