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Determination of liability in cases of default.
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427.—If—
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(a) a person has neglected or refused to deliver a schedule in accordance with a precept of the Special Commissioners; or
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(b) any clerk, agent or servant of, or any person confidentially employed by, a person chargeable, having been summoned, has neglected or refused to appear before the Commissioners to be examined; or
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(c) the person himself or his clerk, agent or servant or other person as aforesaid, has declined to answer any question put to him by the Commissioners; or
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(d) an objection has been made to a schedule, and the objection has not been appealed against; or
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(e) the Commissioners decide to allow any objection made by the inspector,
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the Commissioners shall ascertain and settle, according to the best of their judgment, the sum in which the person chargeable ought to be charged.
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