16(2)Subject to any appeal provided by this Act, the entry by the mine assessor, or by a person under his direction, of particulars of the assessment and taxation of any person in respect of any revenues pursuant to this Act in any book or document kept by the mine assessor, or the giving of a notice of assessment to a person pursuant to this Act, shall constitute due assessment and taxation of that person for all purposes of this Act in respect of the revenues set out in the entry or notice.

16(1)Every notice of assessment under this Act shall be in writing and shall be sufficiently given if it is delivered or mailed to the taxpayer as provided in section 31; and the notice of assessment shall, for all purposes of this Act, be deemed to be given to the taxpayer on the day on which it is so delivered or mailed.

16(2)Subject to any appeal provided by this Act, the entry by the mine assessor, or by a person under his direction, of particulars of the assessment and taxation of any person in respect of any revenues pursuant to this Act in any book or document kept by the mine assessor, or the giving of a notice of assessment to a person pursuant to this Act, shall constitute due assessment and taxation of that person for all purposes of this Act is respect of the revenues set out in the entry of notice.