Amendment status not verified — confirm the current text below against the official source.
DeteTmination of extent of plantation and the assessment of plantatton tax- (1) If the assessing authority is satisbed thal a retu1n made under sect10n 4 i.:; correct and complete, he shall, by order in wr1tmg, determine the extent of plantations held by the assessee and assess tr.e amount of phmtation tax payable by him on the basis of such return. 135 (2) If the assessing authority is not 5atisfied that the return is correct and complete, he shall serve on the person who made the return a nobce requiring him, on the date specified therem, either to attend the office of the assessing autho,.ity or to pro- duce, or to cause to be produced, any evidence on which such person may rely in support of the return. (3) On the day specified in the notice under sub-section (2) or as soon afterwards as may be, the assessin~ authority, after considermg such evidence as such person may produce and such other evidence as that authority may require on specified points, shall determine the extent of plantations held by the assesFee and assess the amount of plantation tax payable by him on the basis of the extent of plantations so determiued. (4) If any person falls to make a return under sub-~ection (3) of sectJon 4, or faxls to comply with all the terms of a notice issued under sub-section (5) cf that section or under sub-sec- tion (2) of thi~ section, the as~e5sing authouty shall de·ermine the exlent nf plantation to the best of h1s judgement and assess the plantation tax payable by the assessee on the basis of the extent of plantation so determined.