Section 7: Section 50 of the principal Act is hereby amended

(a) by the repeal and replacement of subsection (2 of Cap. 273. thereof by the following new subsection Amendmeut of section 50 A 14 No. 4 Income Tax (Amendment) 1964 within three months after the commencement of such year of assessment to make a return of his income for that year as provided in subscction (1) shall within fourteen days after the expiration of that period give notice to the Commissioner that he is so chargeable: Provided that any individual who arrives in Sierra Leone during any year of assessment shall give notice within one month of his arrival.": (6) by the addition at the end thereof of the following new subsection (3) Every person liable to tax under section 23 shall submit to the Commissioner a statement of the turnover of his trade, business, profession or statutory declaration by vocation verified by a the taxpayer or some other person duly authorised by him in that behalf.". 8, (1) Section 67 of the principal Act is hereby repealed and Repeal and replacement replaced by the following new section of section 67 of Cap. 273. «Procedure in 67. (1) Immediately upon notice of objection being cases where given in accordance with the provisions of subsec objection or tion (2) of section 62 the taxpayer shall become liable appeal is to pay one-half of the amount fixed by the disputed pending. assessment. (2) In the case of an objection which has not been followed by an appeal the remaining one-half of the said amount or any such amount as may be due under an amended assessment shall become payable three months after the date of the notice of objection, unless the taxpayer shall, before the expiration of that period, have furnished the Commissioner with all the documents or other evidence called for by him in connection with the objection: Provided that in special circumstances the Commissioner may refrain from enforcing payment of the said remainíng one-half or any other such amount as aforesaid if he is satisfied that the taxpayer has through no fault of his own been unable to supply all or any of such documents or evidence within that period. (3) The Commissioner shall determine the amounts payable under subsections (1) and (2) and cause notice thereof to be sent by registered post to the taxpayer at his last known address and pay ment of the amount due shall become enforceable under the provisions of subsection (2) of section 72 seven days after the posting of any such notice.".