Income Tax Act, 1967.

Particular notice to persons chargeable.

168.—(1) The inspectors shall, within the time directed by the precept of the Special Commissioners, give a particular notice to every person chargeable, within the limits wherein they act, requiring him, within such time as shall be limited by the precept, to prepare and deliver to the inspectors all such lists, declarations and statements as are required by this Act to be delivered.

(2) A particular notice may be given either personally, or by leaving a notice at the dwelling-house, place of residence or place of business of the person chargeable, or on the premises to be charged by the assessment.