Constructive statutory notice binds the taxpayer, so failure to file attracts an eight-year limitation and assessments stand.

The issue concerns whether non-filing by an assessee falls under the longer limitation in section 34(1)(a) or the shorter period in section 34(1)(b). The analysis distinguishes "failure" (a legal obligation unperformed) from "omission" and holds that a public notice issued under section 22(1) constitutes constructive statutory notice when given as prescribed, binding the person affected regardless of actual receipt. The court treats constructive notice as equivalent to actual notice for calling for a return and applies that principle to tax non-residents; consequently non-filing is a "failure" within section 34(1)(a), yielding an eight-year limitation and valid assessments.

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Issues: Whether for the purpose of limitation under section 34 the case falls under section 34(1)(a) (entitling the revenue to an eight-year limitation) or under section 34(1)(b) (entitling the assessee to a four-year limitation) where the assessee did not make a return and reliance is placed on a public notice under section 22(1) rather than an individual notice under section 22(2).

Analysis: The term "failure" in section 34(1)(a) implies a legal obligation not performed, whereas "omission" denotes simply not doing something and does not require the existence of a prior obligation. A public notice under section 22(1) constitutes constructive notice if given in the manner prescribed by the statute and, when so given, binds the person sought to be affected irrespective of whether the person actually read the notice or was physically present. There is no principled distinction between constructive statutory notice and an actual notice for the purposes of calling for a return, and the power to tax non-residents permits statutory provisions that bind non-residents by constructive notice. Consequently, where the assessee made no return, the matter falls within the scope of section 34(1)(a).

Conclusion: The case falls under section 34(1)(a); the period of limitation is eight years and the notices and assessments were within time. The assessee's contention based on absence of an individual notice under section 22(2) is rejected and the assessments are valid in law.

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