Amendment status not verified — confirm the current text below against the official source.
(1) If the assessing authority is satisfied that a return made by an owner under section 7 or section 8 is correct and complete, it shall assess the amount payable by him as [building tax or [additional tax]] on the basis of the return. (2) If the assessing authority is not so satisfied, it shall serve a notice on the assessee either to attend in person at its office on a date to be specified in the notice or to produce or cause to be produced on that date any evidence on which the assessee may rely in support of his return. (3) The assessing authority, after hearing such evidence as the assessee may produce and such other evidence as it may require on any specified point and after conducting such inquiries or inspection as it may consider necessary, shall by, order in writing, assess the amount payable by him as building tax. (4) For the purpose of making an assessment under this Act, the assessing authority may serve on any person who has made a return under sub-section (1) of section 7 or Section 8 or upon whom a notice has been served under sub-section (3) of section 7, a notice requiring him to produce or cause to be produced on a date specified in the notice such records or other documents as the assessing authority may require. (5) If any person fails to make a return in response to any notice under sub-section (3) of section 7, or fails to comply with the terms of any notice issued under sub-section (2) or sub-section (4) of this section, the assessing authority shall assess the amount payable by the person as building tax to the best of its judgement. Substituted by the Kerala Finance Act, 1999 (Act 23 of 1999), for the words "building tax" (w.e.f. 01/04/1999). Substituted by Act 11 of 2024 published in K.G.Ext. No.1828 dt. 07/06/2024. Prior to the Substitution it read as ""