Income Tax Act, 1967.

Making of assessments under Schedules A and B.

180.—(1) Assessments under Schedules A and B shall be made by the inspectors or such other officers as the Revenue Commissioners shall appoint in that behalf.

(2) When assessments under Schedules A and B have been made the Revenue Commissioners shall cause notice thereof and of the time allowed for giving notice of appeal to be given in such manner as they deem expedient.

(3) Any such notice may be given—

(a) by publishing in Iris Oifigiúil, and in at least two daily newspapers published in the State, a notice that the assessments are deposited with the inspectors for the respective districts for inspection by the person assessed, and stating the time allowed for giving notice of appeal against the said assessments, or

(b) by causing to be delivered to each person assessed a notification of the amount of his assessment and of the time allowed for giving notice of appeal.