Clause 13

Section 72A of the principal Act is hereby amended by inserting immediately after subsection (3) thereof the following subsection: —“(3A) In making an assessment under subsection (3) of this section the Comptroller may have regard to the estimate of chargeable income furnished under section 63A of this Act or he may make an assessment according to the best of his judgment where such estimate of chargeable income has not been furnished or has been rejected by him.”.