ASSESSMENT OF TAX - Whether an assessment can be impeached by reason of mistake as to the name of a company liable or of a person in whose name a company is assessed under Section 39 of the Petroleum Profit Tax Act
HELD:
"I have earlier in this judgment reproduced the Provisions of Sections 37 and 38 of the Petroleum Profits Tax Act which provides that assessment of tax shall contain the names and addresses of the companies assessed to tax and in the case of each company; for each of its accounting period, the particular accounting period.
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