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Additional assessments.
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186.—(1) If the inspector discovers—
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(a) that any properties or profits chargeable to tax have been omitted from the first assessments, or
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(b) that a person chargeable has not delivered any statement, or has not delivered a full and proper statement, or has not been assessed to tax, or has been undercharged in the first assessments, or
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(c) that a person chargeable has been allowed, or has obtained from and in the first assessments, any allowance, deduction, exemption, abatement, or relief not authorised by this Act,
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then, where the tax is chargeable under Schedule A, B, D or E, the inspector shall make an additional first assessment:
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Provided that any such additional first assessment shall be subject to appeal and other proceedings as in the case of a first assessment.
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(2) Subject to section 211, an assessment or an additional first assessment may be amended or made at any time.
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(3) Any assessments not made at the time when the first assessments are made shall, as soon as they are made, be added to the first assessments, and to the respective duplicates thereof, by means of separate forms of assessment and duplicate.
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