Amendment status not verified — confirm the current text below against the official source.
(1) The contribution payable under section 65 shall be assessed by the Commissioner on, and notified to, the trustee of the charitable or religious institution or endowment or Dharmadayam in the prescribed manner and the order of assessment passed under this sub-section shall, subject to the provisions of sections 90 and 91, be binding on the trustee: Provided that if, for any reason the contribution or any portion thereof has escaped assessment in any year, the Commissioner may, within three years from the end of the year to which such escaped assessment relates, serve on the trustee a notice assessing him to the contribution or portion thereof due and demanding payment thereof within fifteen days from the date of such service and the provisions of this Act and the rules made there under shall, so far as may be, apply as if the assessment was made in the first instance. Assessment of Contribution on the trustee. 82 [Act No. 30 of 1987] (2) It shall not be competent for the Commissioner to levy any contribution for more than three years immediately preceding the year in which a notice of assessment is issued under sub-section (3).