Cap. 406 Art. 34Assessments.

(1) An assessment made in virtue of article 31, article 32

or article 33 shall be made on such form and contain such further particulars as the Commissioner may deem appropriate or as may be prescribed.

(2) An assessment may be made by reference to such information, estimations or criteria as the Commissioner may, in his judgement, deem appropriate, and the Commissioner may also attribute the taxable value of taxable supplies, the output tax, the deductions allowable and the tax payable or excess credit resulting in respect of a number of tax periods to a particular tax period, provided that the person subject to the said aggregated assessment shall not be made liable to more tax, administrative penalty or interest than he would have been liable to had the amounts been attributed to particular tax periods.