S.L. 372.16 Art. 3Where a notice is not received.

When a person chargeable with tax has not received the notice mentioned in article 10(1) of the Act in respect of any year of assessment for which he is so chargeable by the first day of the month preceding that during which the relative tax return date falls in accordance with the other provisions of these regulations, the provisions of the said article 10 of the Act shall thereupon apply to that person as if he has been duly served with a notice to furnish a return and a self-assessment under subarticles (1) and (2) of the said article.