PART VI ENFORCEMENT AND ASSESSMENT 28 Revenue collector 29 Power to enforce revenue Laws 30 Persons chargeable to tax 31 Statement and returns of taxable person 32 Notice to taxable person 33 Assessment of income of taxable person 34 List of Persons Assessed 35 Records of Tax under PAYE, etc 36 Service of Notice of Assessment 37 Objection at or to Assessment 38 Tax Clearance Certificate Appointment of Agent 39 40 Addition for non- payment of tax and enforcement of payment 41 Failure to comply with Notices, power to distrain, etc 42 Recovery of Outstanding Debt 43 Investigation of Offences 44 Inter-Agency Cooperation in Enforcement of Tax Laws Reward and Privileges 45 of Non-Employee Informants 46 Persons Under the Presumptive Tax Regime 47 Presumptive Tax Registration 48 Presumptive Tax Returns 49 Tax Payment 50 Duty to file returns and power of the service 51 Rebate for prompt filing [51a] Contested assessment 52 Exit Rules 53 Property Assessment 54 Authority to assess all taxes; no road blocks, etc 55 Service of Notices of Assessment, etc List of taxable persons 56 assessed and served with notices 57 Single Demand Notice Revision of Assessment 58 59 Notice of Amended Assessment or Refusal to Amend
