Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/45

A.D. 1947]

(2) Where the assessment is a provisional assessment made under section 60(2) the person assessed shall be notified accordingly; and he shall further be notified in due course if such provisional assessment is confirmed, provided that the confirmation of a provisional Assessment shall not preclude the making of an additional assessment subsequently under section 61.

(3) Where by reason of an amendment of the law it is necessary to vary the amount of tax charged in any notice of assessment the Assistant Commissioner may give such notification as may be necessary to the person assessed in that notice of assessment; and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment.

64. No notice, assessment, certificate, or other proceeding purporting to be in accordance with the provisions  of this Ordinance shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Ordinance, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding. XI. Appeals.

65. (1) Any person aggrieved by an assessment made under this Ordinance may within one month from the date of the notice of such assessment appeal to the Commissioner by notice of objection in writing to review and revise such assessment. Any person so appealing (hereinafter referred to as the appellant) shall state in his notice the grounds of his objection and the notice shall not be valid unless it contains such grounds and is made within the period above mentioned:

Provided that the Commissioner, upon being satisfied that owing to absence from the Colony, sickness, or other reasonable cause the appellant was prevented from giving notice of objection within such period, shall grant an extension thereof: