Service of notice for discontinued business permits assessing officer to serve former partners or company principal officer for assessment.

When an assessment is to be made for a discontinued business or profession, the Assessing Officer may serve a notice on the person whose income is to be assessed, on a former member of a firm or association of persons at the time of discontinuance, or on the principal officer of a company; the notice may include requirements ordinarily contained in a general assessment notice and the Act's procedural provisions apply as if issued under that general notice mechanism.

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