Commissioner and to give information to the best of his knowledge and belief as to the said matters.

Composition: (1) Subject to the rules made in this behalf, the Commissioner, may with

the previous sanction of the Corporation allow any person to compound any tax for a period not exceeding one year at a time.

1. (2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act.