৩২। উক্ত Ordinance এর section 93 এর পরিবর্তে নিম্নরূপ section 93 প্রতিস্থাপিত হইবে, যথা:- “93. Tax, etc. escaping payment.-() If, based on the information from an audit, assessment or any other proceeding under this Ordinance or from any other source, the Deputy Commissioner of Taxes has reason to believe that any sum payable by an assessee under this Ordinance has escaped payment in any assessment year, the Deputy Commissioner of Taxes may issue a notice in the form specified by the Board upon the assessee requiring him to- (a) file for the relevant assessment year, within the time as…