Cap. 406 Art. 64Shorter period for the delivery of a return.

If, in any particular case, the Commissioner has reason to believe that the tax due by a person registered under article 10

could otherwise be prejudiced, he may, by means of a notice in writing, require that person to furnish a tax return for a tax period before the time allowed in terms of the other provisions of this Act, and in respect of that tax return any reference in this Act to the time allowed in terms of any provision of this Act shall thereupon be construed as a reference to the period specified in the said notice.