Section 48

Section 43 of the principal Act is amended by inserting after subsection (3) the following subsection:

“(4)  This section shall not apply to an assessment made under subsection 38(1) or section 39a, except where a chargeable person in respect of such assessment is aggrieved by the public ruling made under section 71b or any practice of the

Director General generally prevailing at the time when the assessment is made.”.