Section 28
Power to appoint agent
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 30 of 124
Section 28
(1)
The Director General may, if he thinks fit, by notice in writing duly served appoint any person to be the agent of any chargeable person for all or any of the purposes of this Act; and, where any person is so appointed for all those purposes, he shall be assessable and chargeable to tax on behalf of that chargeable person.
(2)
An appointment made under subsection (1) may be revoked by the Director General at any time.
(3)
Where a person appointed under subsection (1) to be the agent of a chargeable person is aggrieved by the appointment, he may appeal under section 43 as if the notice of appointment served upon him were a notice of assessment.