Returns.

(1) Every person liable to pay tax under this Act shall submit to the assessing authority a return in such form and within such time as may be prescribed : Provided that a person in respect of whom the tax has been deducted under the provisions of S. 11 shall, subject to the provisions in sub-S. (3) thereof, be exempted from the liability to submit a return under this sub-section. (2) In the case of any person who has not furnished a return under sub-S. (1) in spite of his liability to pay tax under this Act for any financial year, the assessing authority may serve in that year a notice, in the prescribed form, on such person requiring him to furnish the returns ; and such person shall thereupon furnish the return within the period specified in the notice : Provided that any person offering to pay tax at the highest rate specified in the Schedule shall not be required to submit any return or to produce any evidence.