32Where tax not paid during lifetime

#### 32 Where tax not paid during lifetime In any case where, whether intentionally or not, an employer escapes full taxation in his lifetime by reason of not having duly made full, complete and accurate returns: (a) the Commissioner shall have the same powers and remedies against the executors and administrators of the employer in respect of the liability which the employer had as he would have had against the employer in his lifetime; (b) the executors and administrators shall make such returns and furnish such information as the Commissioner requires for the purpose of an accurate assessment; (c) the amount of tax shall (where the employer’s default was intentional) be double the amount of the difference between the tax so assessed and the amount actually paid by the taxpayer, and shall be a first charge on all the employer’s estate in the hands of the executors and administrators; and (d) no lapse of time shall prevent the operation of this section, and the Commissioner may take all such proceedings and exercise all such powers and remedies for the purpose of giving effect to this section and recovering the double tax as in the case of ordinary assessments and taxation.