Cap. 395 Art. 44Evidenceofreturns and assessments. Limitation of time for issue of an assessment or an amendment of assessment.

The production of any document by or on behalf of the

Director purporting to be a copy or an extract of an original return in respect of any tax period, it shall not be lawful for the

Director to issue an assessment after the expiration of six years from the end of the tax period or six years from the date when the return is furnished for that tax period, whichever date is the later.

(2) Where an assessment is made by the Director under article 42(1)(a), it shall not be lawful for him to reopen that assessment after the lapse of six years from the date it was made.