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Functions of assessors.
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185.—(1) (a) A person appointed under section 159 to be an assessor and a person (in this section also called an assessor) appointed under section 158 shall, on request, be furnished, free of charge, by any officer in the relevant department or office or by any agent by whom the same are payable, with true accounts of any salaries, fees, wages, perquisites, profits, pensions, or stipends chargeable under Schedule E.
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(b) Every such assessor shall have access to all documents in his department or office which concern any such payments.
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(c) Every such assessor may, if he is dissatisfied with any such account as aforesaid, or in any case in which it may be necessary, require, from any person to be charged, an account of any salary, fees, wages, perquisites, profits, pensions, or stipend, within the like period as is limited for the delivery of statements of profits or gains under this Act, and under the like penalty as is provided in the case of failure to deliver such statements.
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(2) The assessors shall assess the persons who hold offices, or are entitled to pensions or stipends, in accordance with the annual amount thereof from the documents, accounts and papers in their respective departments.
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(3) Every assessment shall set forth—
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(a) the full and just annual emoluments of every office and employment of profit, and the full annual amount of every pension or stipend;
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(b) the names of the persons entitled thereto; and
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(c) the tax payable in each case.
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(4) An assessor who fails to comply with the provisions of this section shall be liable to a penalty not exceeding £100 and not less than £20.
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