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Income Tax Act, 1967.

Notice to persons coming into district.

171.—(1) If any person comes into a district in which he has not been charged to tax, the inspector may give him notice in writing to deliver, within fourteen days from the giving of the notice—

(a) a declaration in writing, signed by him, specifying the district in which he has been assessed; or

(b) in default thereof, a statement in order that he may be assessed and charged in the district into which he has come.

(2) If in any case a person who is, or who resides, in any district has not been assessed therein, the inspector may assess him, as though he had been resident there at the time of the publication of the general notices directed by this Act, unless he proves to the inspector's satisfaction that he has been duly assessed in some other district.