Section 23. Whenever the Collector has reason to believe that, in assessing any person under this Act, any sourc

23. Whenever the Collector has reason to believe that, in assessing any person under this Act, any source of income or profits not, power to issue fresh service specified in the receipt granted to him under section seventeen has been overlooked, which source, if it had then been known to exist, would have increased the assessment, the Collector may cause a further notice to be served on such person stating the amount to be paid in respect of such source, and the provisions contained in sections sixteen to twenty-two (both inclusive) shall apply to such notice and regulate the procedure thereunder. ---