3.
(1) A person to whom this Act applies may, on or before March 31, 1971, make a declaration in writing to the competent authority in respect of his foreign assets. Such declaration shall,-
| | (a) if such person is an individual, be made by him; or | | |
| | (b) if such person is a company or a body of persons, be made by the secretary, manager or other principal officer of such company or body of persons; or | | |
| | (c) if such person is a partnership, be made by any partner of such partnership. | | |
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(2) A declaration shall set out-
| | (a) the full name and address of the person making the declaration; and | | |
| | (b) all such particulars relating to his foreign assets specified in the declaration as may be required by the competent authority. | | |
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