“Assessor” means an Assessor appointed under this Ordinance;
“Assistant Commissioner” means an Assistant Commissioner of Inland Revenue appointed under this Ordinance:
“authorized representative” means an individual authorized in writing by any person to act on his behalf for the purposes of this Ordinance who is—
- (a) in any case—
- (i) an accountant approved by the Commissioner,
- (ii) a solicitor, or counsel instructed by a solicitor,
- (iii) an employee regularly employed by the person concerned, or
- (iv) any other person approved by the Commissioner;
- (b) in the case of an individual, a relative;
- (c) in the case of a company, a director or officer of the company;
- (d) in the case of a partnership, a partner;
- (e) in the case of a body of persons, a member;
“basis period” for any year of assessment is the period on the profits of which tax for that year falls to be computed.
“bill of sale” means a bill of sale registrable under the No. 7 of 1886.Bills of Sale Ordinance, 1886;
“British Empire” means the United Kingdom of Great Britain and Northern Ireland, the Dominions, India, Burma, the territories administered by His Majesty’s Governments in the Dominions under Mandate or otherwise, the British Colonies and protected States and the Mandated Territories of Palestine, Tanganyika, the Cameroons under British Mandate and Togoland under British Mandate;
“business” includes agricultural undertaking and poultry and pig rearing;
"Commissioner” includes the Commissioner of Inland Revenue appointed under this Ordinance, and the Deputy Commissioner, and an Assistant Commissioner specially authorized by the Commissioner either generally or for some specific purpose to act on behalf of the Commissioner;