Amendment of section 68 of the principal enactment. [ 23,13 of 1959.]
31. Section 68 of the principal enactment is hereby amended, in subsection (1) of that section, by the substitution, in the proviso to that subsection, for the words " any time ", of the words " any time, whether or not such time is before the commencement of the year of assessment to which the assessment relates," |