Clause 45

by deleting the semi-colon appearing after the word “section” in the seventh line of subsection (1) thereof and substituting therefor a full-stop and by deleting the provisos to subsection (1) thereof;

by deleting the words “from the State and the States of Malaya” appearing in the proviso to subsection (2) thereof;

by deleting subsection (4) thereof and substituting therefor the following: —“(4) In the event of any person who has objected to an assessment made upon him —

agreeing with the Comptroller as to the amount at which he is liable to be assessed, the assessment shall be amended accordingly, and notice of the tax payable shall be served upon such person; or

failing to agree with the Comptroller as to the amount at which he is liable to be assessed, the Comptroller shall give him notice of refusal to amend the assessment as desired by that person and may revise the assessment to such amount as the Comptroller may determine, according to the best of his judgment, and the Comptroller shall give him notice of the revised assessment and of the tax payable together with notice of refusal to amend the revised assessment; and, wherever requisite, any reference in this Ordinance to an assessment or an additional assessment shall be construed as including a reference to an assessment or additional assessment as revised under this paragraph.”.