Section 60 Bis In the case necessary for the purpose of tax collection in accordance with this Chapter, the assessment official shall have the power to assess and charge tax on any person prior to the time limit for tax return filing in accordance with Section 56, 57 or 57 Bis, as the case may be. After the assessment, he shall notify the amount of tax assessed to the taxpayer. In this case, the taxpayer may appeal against the assessment.