Section 12
Assessment of levy
of Windfall Profit Levy Act 1998
ActIn forceProvision 15 of 33
Section 12
(1)
Any return submitted under section 11 may be accepted by the proper officer of customs as sufficient proof of the matters contained therein, and levy may be assessed accordingly.
(2)
If the proper officer of customs has reason to believe that the amount of levy shown in a return made by any person under section 11
is less than the amount payable under this Act, he may assess the levy at such greater amount as he deems fit.