Amendment status not verified — confirm the current text below against the official source.
Prouuio11al assessment of basu: tax !ll the case of unsurveyed lauds.- (I) Notwithstanding anythmg contained in section 6, m the case of lands which have not been surveyed, the prescnbed authority may make a provisional assessment of the basic tax payable on such lands. For the purpose of makmg the provi~ional assessment the prescribed authonty shall, by notice, call upon the landholder con- cerned and any other person m possession of the lands to furni~h such particulars relating to the lands as the pre~cdbed authouty constders necessary w1thm such time as may be specified in the nottce (2) If the prescnbed authority is satisfied that the particulat s furmshed by the landhoUier or other person are correct and complete he shall make a provisional assessmeu~ of the basic tax. payable on such lands at the rate specified in sub-section (I) or sub-section (2) of section 6, as the case may be, on the basis of the particulars so furnished. (3) If the pat ttculars called for under sub-section (I) are not furmshed withm the time specified therefor or if the particulars fUI- nished appear to the prescribed authority to be incorrect or incomplete, the prescribed authonty may make a provisional assessment of the bas1c tax payable on such lands at the rate specified in sub-secuon (I) or sub- section (2) of sectiOn 6, as the case may be. to the best of his judgment : Provtded that before makmg a piOvisJonal assessment under th1s sub-section the landholder concerned and any other person liable to pay the tax under the provisional assessment shall be given an opportunity to show cau~e against the proposed assessment. ( 4) The order of the prescribed authonty under sub-sect1on (3) shall be communicated to the landholder concerned and any other person liable to pay the provisional assessment. (5) The amount of the tax under the prov1s1onal assessment fixed under th1s sectiOn shall be recoverable in the same manner as the basic tax. " (6) The Government shall, as soon as may be, and m any case before the expiry of a per1od of five years from the date of publication of this Act m the Gazette, cause a survey to be conducted of the un· surveyed lands, and thereupon the prescribed authonty shall make a regular assessment of the basiC tax payable m respect of such lands. The provtsions of section 6 shall apply to such regular a&sess- ment, provided that the time for making apphcation for the fixation of the rate of basic tax under sub-se~tion (2) of ~ection 6 shall be fom months from the date of comt>letion of the survey ofthe land. After a regular assessment has been made under section 6 any amount pa1d towards the prov1sional assessment shall be deemed to have been pa1d towards the regular ~sment and, where the amount paid towards the provisional ass ent exceeds the amount payable under the regular assessment the ' shall be refunded to the person entitled thereto. '