Tobacco Charges Assessment Act 1955 (REPEALED)

Part V - Collection and recovery of the charges  

SECTION 19 (Repealed by 101 of 2006)   Assessment of charge  

(1)    
Where in any case the Commissioner is of the opinion that charge is payable by a person, the Commissioner may assess the amount of charge which, in his opinion, should be, or should have been, paid.

(2)    
Where:

(a) a person makes default in furnishing a return;

(b) the Commissioner is not satisfied with the return furnished by a person;

(c) the Commissioner has reason to believe or suspect that a person has avoided payment of any charge; or

(d) a person, not being a person liable to make a return under section 13 , is liable to pay charge;

the Commissioner may cause an assessment to be made of the charge which, in his judgment, ought to be levied and that person is liable to charge accordingly, except in so far as he establishes that the assessment is excessive.

(3)    
As soon as conveniently may be after an assessment is made under this section, the Commissioner shall cause notice in writing of the assessment and charge or further charge payable in accordance with the assessment to be given to the person liable to pay the charge.

(4)    
The amount of charge specified in the notice is payable on or before the date specified in the notice, together with any other amount which is payable in accordance with any other provisions of this Act.

(5)    
The omission to give such a notice does not invalidate the assessment made by the Commissioner.