Cap. 395 Art. 54Shorter period for the delivery of a return.

If, in any particular case, the Director has reason to believe that the tax due by a registered person could otherwise be prejudiced, he may, by means of a notice in writing, require that person to furnish a tax return for a taxable period before the time allowed in terms of article 31, and in respect of that tax return any reference in this Act to the time allowed in terms of the said article shall thereupon be construed as a reference to the period specified in the said notice.