20Assessment of charge or further charge

20 Assessment of charge or further charge

(1) Where in any case the Commissioner is of the opinion that any charge or further charge is payable by any person, the Commissioner may assess the amount of the charge which, in his opinion, should be or should have been paid. (2) Where:

(a) any person makes default in furnishing any return;

(b) the Commissioner is not satisfied with the return furnished by any person; or

(c) the Commissioner has reason to believe or suspect that any person has avoided payment of any charge;

the Commissioner may cause an assessment to be made of the amount of the charge which, in his judgment, ought to be levied, and that person shall be liable to the charge accordingly, excepting so far as he establishes that the assessment is excessive. (3) Any person who becomes liable to pay any charge by virtue of an assessment made under subsection (2) shall also be liable to pay, by way of an additional charge, double the amount of that charge or the amount of $2 whichever is the greater: Provided that the Commissioner may, in any particular case, for reasons which he thinks sufficient, remit the additional charge or any part thereof. (4) As soon as conveniently may be after an assessment is made under this section, the Commissioner shall cause notice in writing of the assessment and the charge or further charge payable in accordance with the assessment to be given to the person liable to pay the charge or further charge. (5) The amount of the charge or further charge specified in the notice shall be due and payable on the date specified in the notice, together with any other amount which is payable in accordance with any other provision of this Act. (6) The omission to give any such notice shall not invalidate the assessment made by the Commissioner.