Amendment status not verified — confirm the current text below against the official source.
Collection of information.- (1) If the trustee of any public trust or any cultivating tenant under a public trust fails to furnish the return under section 9 or section 10, as the case may be, or furnishes an incorrect or incomplete return under that section, the authorized officer may, by notice, require such trustee or cultivating tenant, as the case may be, to furnish the return or the additional particulars, as the case may be, within the time specified in the notice or within such further time not exceeding thirty days as the authorized officer may, in his discretion, allow. (2) (a) Where the trustee of any public trust or any cultivating tenant to whom notice under sub-section (1) has been served, fails to furnish the return or the additional particulars, as the case may, be within the time specified in that notice, or within the further time, if any, allowed by authorized officer under sub-section (1), the authorized officer may obtain, in such manner as may be prescribed, the necessary information either by himself or through such agency as he thinks fit. (b) The authorized officer shall, as soon as may be, after obtaining the information under clause (a), give to the trustee of the public trust or the cultivating tenant concerned a reasonable opportunity of making his representation and of adducing evidence, if any, in respect of such information and consider any such representation and evidence and pass such orders as the said officer deems fit.