(1) Where, under this Act, any return is required to be furnished by any person within a specified period the Comptroller may, on application by such person in writing, by notice in writing served on such person, extend the period within which such return is to be furnished.
(2) The granting of the extension of time under subsection (1) does not affect the due date for payment of tax under section 114.
(Inserted by Act 9 of 2001)