In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Appeals
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Appeals
Official textFrom Attorney General's Chambers, unchanged
Except as expressly provided in this Act, where no valid objection or appeal has been lodged within the time limited by this Part against an assessment as regards the amount of the chargeable tax assessed thereby or where the amount of the chargeable tax has been agreed to under section 26(4), or where the amount of such chargeable tax has been determined on objection or appeal, the assessment as made or agreed to or determined on appeal, as the case may be, shall be final and conclusive for all purposes of this Act as regards the amount of such chargeable tax:
Provided that nothing in this Part shall prevent the Collector from making any refund under the provisions of section 36 or any assessment which does not involve re-opening any matter which has been determined on appeal for the year of assessment.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
year of assessment
“year of assessment” means the period of 12 months commencing on the 1st day of January 1963, and each subsequent period of 12 months.
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