§ Sir W. PRESTONasked the Chancellor of the Exchequer if a taxpayer has made a correct return of his income, has been duly assessed on such return, and has paid the tax demanded, is it the practice of his Department if the Income Tax authorities subsequently find the assessment has been fixed too low to allow the collector of taxes to re-open the matter and demand payment of a larger assessment unless it is proved the original return was inaccurate or that further facts have been brought to light?
§ Mr. HORE-BELISHAIf my hon. Friend will furnish me with particulars of any case that he has in mind, I will make inquiry and communicate with him further.