64. Appointment of agents

For the purpose of facilitating the assessment of the income of persons residing in, and of persons the accounts of whose trade or business are audited in, the United Kingdom or elsewhere, His Majesty the Sultan and

Yang Di-Pertuan may appoint agents in the United Kingdom and elsewhere, any one of whom shall make enquiries on behalf of the Collector in respect of any such person who has applied to be dealt with through such an agent and whose application has been approved by the Collector, and shall ascertain and report to the Collector the amount of the chargeable income of such person in accordance with this Act and shall forward to the Collector the accounts and computations upon which his report is based. The Collector on receipt of the report shall enter the amount reported in the assessment lists:

Provided that —

if it appears to the Collector that any error has occurred in the accounts or computations he may refer the report back for further consideration;

nothing in this section shall affect any right of appeal under Part 12.