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A.D. 1947]

appeal which is otherwise invalid, or to authorise the revision of any assessment or other matter which has become final and conclusive.

(2) Where through death, incapacity, bankruptcy, liquidation, or other cause a person who would but for such cause have been entitled to make a claim under sub-section (1) is unable to do so, his executor, trustee, or receiver, as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of sub-section (1). XIV. Penalties and Offences.

81. (1) Every person who without reasonable excuse—
 * (a) fails to comply with the requirements of a notice given

to him under any of the following sections or subsections:—
 * 52 (1), 52 (3), 52 (4) (a), 53 (1), or 53 (2); or
 * (b) fails to attend in answer to a notice or summons issued under sections 52 (4) (b), 65 (5), or 69 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or
 * (c) fails to comply with the requirements of sections 52 (2), 52 (6), or 74 (2),

shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding two thousand dollars.

(2) Every person who without reasonable excuse—
 * (a) makes an incorrect return by omitting or understating any income of which he is required by this Ordinance to make return, either on his behalf or on behalf of another person or a partnership; or
 * (b) makes an incorrect statement in connection with a claim for any deduction or allowance under this Ordinance; or