Clause 54

Subsection (1) of section 96 of the Ordinance is hereby amended by deleting the words “for which he is liable under this Ordinance for each year of assessment in respect of which an offence was committed” appearing in the nineteenth and subsequent lines thereof and substituting therefor the words “which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected”.