²(1) Where an ¹ Assessing Officer after using all due and reasonable diligence cannot find the donor who had made any taxable gifts, for the purpose of service of notice under sub-section (2) of section 13 or under section 16, the ¹ Assessing Officer may make an assessment of the value of all such taxable gifts made by him and determine the gift-tax payable by him and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the donor, require from the donee or donees any accounts, documents or other evidence which might, under the provisions of section 15, have been required from the donor.
(2) Where any assessment in respect of the taxable gifts made by the donor has been made under subsection (1), every donee shall be liable for the gift-tax so assessed :
Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of the gift-tax so assessed :
Provided further that the amount of the gift-tax which may be recovered from each donee shall not exceed the value of the gift made to him as on the date of the gift.
(3) The provisions of sections 13, 14 and 16 shall apply to a donee as they apply to any person referred to in those sections.