Clause 4

by inserting, immediately after subsection (4), the following subsection: —“(4A) When any building is erected, rebuilt, enlarged, altered or improved, the architect in charge or, if there is no architect, the person supervising such building works shall, within fifteen days, give notice thereof in writing to the Chief Assessor.”;

by deleting the words “said period of fifteen days” in the first line of subsection (5) and substituting the words “period of fifteen days referred to in subsections (4) and (4A)”; and

by inserting, immediately after subsection (12), the following subsections: —“(13) An owner who fails to give any notice required by this section and who subsequently becomes liable to pay tax pursuant to section 19 shall pay interest on such tax at the rate of ten per cent per annum.(14) The interest payable under subsection (13) shall be calculated from the date of expiry of the period during which the notice is to be given and shall be deemed to be tax payable and recoverable under this Act.”.