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    <title>Amendment of section 143.</title>
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    <description>The amendment adds a sub-clause to section 143 authorizing assessment action where there is an inconsistency in the return relative to information in the return of any preceding previous year, to be addressed as may be prescribed, providing a statutory basis for comparative scrutiny of successive returns.</description>
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      <description>The amendment adds a sub-clause to section 143 authorizing assessment action where there is an inconsistency in the return relative to information in the return of any preceding previous year, to be addressed as may be prescribed, providing a statutory basis for comparative scrutiny of successive returns.</description>
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