Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything to the contrary contained in this Act or the ruler Power to made thereunder, if for any reason any person liable to pay any of the taxes or assera map& fees leviable under this Chapter has escaped asscsslncnt in illIY half-ycar or yew flaocmmen0. or has been assessed in any half-year or year at a rate lower than the rate :it which - he is assessable, or in the case of property tax has not been duly assessed in any half-year or year consequent on the building or land concerned having escaped proper assessment the Commissioner may, at any time within six years from the date on which such person should have been assessed, scrve on such 'person a notice assessing him to the tax or fee due and demanding payment thereof within fifteen days from the date of such service and the provisions of this Act and the rules made thereunder shaU so far as may be, apply as if the assessment was made in the half-year or year ta which the tax or fee relates.