Income Tax Act 1805

Commissioners may put Questions in Writing, touching any Assessment or Schedules, and receive Answers.

CXXXIX. And be it further enacted, That whenever the said Commissioners for general Purposes shall be dissatisfied with any Assessment returned by the additional Commissioners to them, or with any Schedule delivered to them, or shall require further Information respecting the same, or either of them, or any Part thereof, it shall be lawful for the said Commissioners to put any Question or Questions touching such Assessment, or the Contents of such Schedule, or any of them, or touching any of the Matters which ought to be contained therein, or any Sums which shall have been set against or deducted from the Profits or Gains to be estimated in such Assessment or Schedule, and the Particulars thereof in Writing, and to demand an Answer accordingly from such Person or Persons, signed by him, her, or them, and so from Time to Time whenever the said Commissioners shall think the same necessary, and shall from Time to Time issue their Precept or Precepts, requiring true and particular Answers to be given to such Questions, of which Three Days Notice at least shall be given to him or them; and every such Person shall make true and particular Answers in Writing, signed by him or her, to such Questions, within the Time limited by such Precept, or shall, within the like Period, tender, him or herself before the said Commissioners for general Purposes, to be examined by them viv[html] voce to such Matters; and every Person required to make such Answers, or appearing before the said Commissioners to be examined as a Party, or as the Clerk, Agent, or Servant of such Party as herein after is mentioned, shall be permitted to give his or her Answers either in Writing as aforesaid or viv[html] voce, without having taken any Oath or Affirmation, and shall be at liberty to object to any Question, and peremptorily to refuse answering the same; and the Substance of such Answer or Answers as he or she shall give viv[html] voce shall, in his or her Pretence, be reduced into Writing, and read to him or her, and he or she shall be at liberty to alter any Part thereof, and also to alter or amend any Particular contained in his or her Answers in Writing, or in any Schedule or Declaration, before he or she shall be called upon to verify the same in the Manner herein directed; and every such Schedule shall be altered or amended as shall seem requisite after such Enquiry or Examination.