(2)Notwithstanding anything contrary to this contained in this Act or the rules made there under, where for any reason, a person liable to pay any tax or fees leviable under this Act has escaped assessment, the Secretary may at any time within four years from the date on which such tax should have been assessed, serve on him a notice assessing the tax or fee due and demand the payment within fifteen days from the date of serving such notice and thereupon the provisions of this Act and the rules made there under shall apply as if the assessment of such tax or fee was made in time.
