(2) 1[ In the case of any person who, in the Gift- tax Officer' s opinion, is assessable under this Act whether in respect of the gifts made by him or by any other person during the previous year, the Gift- tax Officer may, before the end of the relevant assessment year, serve a notice upon him requiring him to furnish within thirty days from the date of service of the notice. a return of the gifts made by him or by such other person during the previous year in the prescribed manner and setting forth such other particulars as may be prescribed.]