(1) Where adequate information is not available or is not forthcoming in regard to the emoluments of a contributor, an inspector of taxes may make an estimate, for the purpose of this Article referred to as an assessment, of the amount of contributions due by or in respect of such contributor and the amount so assessed shall be the amount collectable in respect of such contributions.

(2) Where an assessment has been made by the inspector of taxes of an amount due in respect of the contributions in accordance with sub-article (1), the contributor in respect of whose emoluments such assessment has been made or amended, may appeal against such assessment and the provisions of Part 40A of the Act of 1997 shall apply in respect of such appeal.