Amendment of section 13 of the principal enactment
7. Section 13 of the principal enactment is hereby amended in subsection (1) of that section by the repeal of all the words and figures from" Where any person" to " fails to pay tax for that quarter" and the substitution of the following therefor : "Where any person who, in the opinion of an Assessor, is chargeable with turnover tax fails to furnish a return under section 9 for any quarter and to pay tax for that quarter." |