Amendment status not verified — confirm the current text below against the official source.
Assessment and recovery of contribution and costs and expenses :– (1) The contributions, costs and expenses payable under Sections 63 and 64 shall be assessed on and notified to Trustee of the Religious institution concerned in the prescribed manner. The assessment shall be made by the Commissioner on the basis of average income of the preceding three years for the following three years. 2[The Commissioner] if he considers necessary may call for reports from Assistant Commissioners in this behalf. (2) (a) Such Trustee may, within fifteen days from the date of the receipt of such notice or within such further time as may be granted by 1[the Commissioner] prefer his objection thereto, if any, to 2[the Commissioner] in writing. Such objection may relate either to his liability to pay or to the amount specified in the notice. 2[The Commissioner] shall consider such objection and give his decision confirming withdrawing or modifying his original notice. (b) Within one month from the date of receipt of the notice of assessment, or when objection has been preferred, within one month from the date of the decision of 2[the Commissioner] or within such further time as may be granted by him, such Trustee shall pay the amount specified in the original notice or the amount as fixed by 2[the Commissioner] on objection. (3) If the Trustee fails to pay the amount aforesaid within the time allowed, the Collector of the district in which any property of Religious institution is situated shall, on a requisition made to him in prescribed manner by 2[the Commissioner] and subject to the provisions of this Section, recover such amount as if it were an arrear of land revenue. (4) The Collector of the district shall, on receipt of a requisition under Sub-Section (3), withhold the amount mentioned therein out of the Tasdik or any other allowance payable by the State Government to the Religious institution concerned, but where the Tasdik or any other allowance is insufficient for the