(a) Where the inspector discovers that -
(i) any properties or profits chargeable to income tax have been omitted from the first assessments,
(ii) a person chargeable -
(I) has not delivered any statement,
(II) has not delivered a full and proper statement,
(III) has not been assessed to income tax, or
(IV) has been undercharged in the first assessments, or
(iii) a person chargeable has been allowed, or has obtained from and in the first assessments, any allowance, deduction, exemption, abatement or relief not authorised by the Income Tax Acts,
then, where the tax is chargeable under Schedule D, E or F, the inspector shall make an additional first assessment.
(b) Any additional first assessment made by the inspector in accordance with paragraph (a) shall be subject to appeal and other proceedings as in the case of a first assessment.
(a) In this subsection, "neglect" means negligence or a failure to give any notice, to make any return, statement or declaration, or to produ