Income Tax Act 1805

When no Statement or no sufficient Statement is returned, the additional Commissioners to make an Assessment according to the best of their judgement.

CXXVII. And be it further enacted, That in every Instance in which any Person shall have made Default in the Delivery of any Statement, such Person not having been otherwise charged to the said last-mentioned Duties, of if the said additional Commissioners shall not be satisfied with the Statement delivered by any Person or Persons, or any Objection shall be made thereto by the Inspector or Surveyor (which he and they is and are hereby authorized and required to do in Writing; setting forth the Cause and Causes thereof, whenever he or they shall fee sufficient Cause) or the said additional Commissioners shall have received any Information of the Insufficiency of any Statement, the said additional Commissioners, or any Two or more of them, shall make an Assessment on such Person in such Sum as, according to the best of their Judgement, ought to be charged oh such Persons by virtue of the said recited Act and of this Act; which Assessment shall be subject to an Appeal, according to the Directions herein-after contained.