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Inspectors or surveyors of taxes to be assessors for income tax under Schedules A. and B. and for inhabited house duty in certain cases.
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30. Where this or any other Act enacts that the annual value of any property which has been adopted for the purpose of income tax under Schedules A. and B. in the Income Tax Act, 1853, or of inhabited house duty, during any year shall be taken as the annual value of such property for the same purpose during any subsequent year, the inspectors and surveyors of taxes shall be the assessors for such subsequent year of the income tax under the said Schedules A. and B., and of the inhabited house duty.
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