Power to Extend Times and Dates. Section 92.

Clause 92 is beyond doubt necessary to enable an Act imposing a system of taxation of this kind to be efficiently administered. It would not be possible to gauge correctly the time making the assessments or serving notices would take, and complications and deadlocks would arise if a means of avoiding them were not supplied by some such clause as the following:—"If any act, matter, or thing required by this Act to be made, performed, or done at or within a fixed time is not so made, performed, or done, the Governor in Council may appoint a further or other time for making, performing, or doing the same, although the time within which the same ought to have been done has elapsed or expired. Any act, matter, or thing made, performed, or done within the time prescribed by such Order in Council shall be as valid as if it had been made, performed, or done within the time fixed by or under this Act."