Cap. 406 Art. 31Power to make assessments where a return has not been furnished.

(1) When a person liable to furnish a tax return under article 27 for a tax period does not furnish that return the

Commissioner may make an assessment of the output tax and the deductions of that person for that period and of the administrative penalty to which that person became liable and serve that assessment on that person at any time after the expiration of the time allowed in terms of this Act for the furnishing of that return and by not later than six years from the end of the said tax period.

(2) An assessment made for a tax period of a person in virtue of this article shall not relieve that person from his obligation to furnish a tax return for that period and from his liability to any or to further administrative penalties in accordance with the relevant provisions of this Act.

(3) When a tax return for a tax period is furnished after an assessment has been made in accordance with sub-article (1) the Commissioner may cancel that assessment without prejudice to his power to make further assessments in terms of the other provisions of this Act.

(4) The cancellation of an assessment as aforesaid shall not relieve the person who has been in default from his liability to an administrative penalty in accordance with the other provisions of this Act.