Amendment status not verified — confirm the current text below against the official source.
Thc pr.q~c~.ibed authot-i ty shall aftcr such enquiry as he may dccrn fit, Decisions ,,, decide thc i~pplicarion at leasr one month berore thc due (lare of payment of abjccliuns. lax and thc orders thercon shall be communicntcd to the person concerned : Provided that in case the applicarion is not decidcd at lensr one month before {he duc dale of pay tncnt of tax suitable extension for deposit of tax shnll be givcn to the applicant. 1 0 . ( 1 Wl~ereaholdingislocatedinmorerhanonevillagcnsta&en~enr Proccdurcof in respcct of such holding shall be Filed containing such particu1ars and in I~~ddingsiin such manner itnd within such time as may be prescribed, LO thc authority nl~~clh"*one villagc. presc~qibed undcr scction 7 wirhin whosc jurisdiclion the major part of thc holdii~g is si~uated and such au thol-ity shall tnkc all subsequenl proceedings in respect of such statement lo the exclusion oP the other prescribed au~holities : (2) The tax in rcspcct of such huldinss sllal l he dcposi tecl by [he clue dale as per nsscsslnent initde by (he persons tiliug the statement. (3) Wticrc 110 such sratemenl is filed and iiny prescl-ibed aulhorily 11;~s reasons to bclievc that the holding is located in marc than onc village, he may require thc hcnd of family by issuing a noticc in the prescribed form to file ;I stiiren~enr in respect of his holding within a period of 60 days Iron] the dii~e OC receipt of such noticc. (4) Irnostatement is furnished inrespectofany holding o r i f the prcscrihed authorily is not satisfied that the statemen1 I'urnished is col-reel and complele, the authoriry shall makc the assessment on the basis ol his judgemen1 and aftcr such enquiry as it may deem tit and dctcrnlinc ttic amounr of tax payablc and penally leviable : Provided tha~ no assessmenr under [his scction sh;lll be made without giving [he arfected pel-son a rcnsonable opportuniry of being heard. (3) In n cikse rvliere the iIssessnlell1 has bccn cotnpleted, and dlc as- scssi ng uu thori tp hiis r e i i s ~ ~ l 10 be1 ieve, that thcrc has bccn under-asscssmcn t oP lax by reasons of onlission or fiiilure on the part of a pcrson to furnish a slalement under this scctiori or to disclose lully and truly all matcrial facts, tile assessing ;lulhority may on his own notion make a fresh assessment \vilhin a period of four yeill-s rollowing [he ycar in which the assessnlent urns made, alter giving the pcrson a reasonable oppol-tuniry of being hcard. (6) The head of family shall dcposit the additional ;)mount of tax a ~ ~ d penalty, if any, ordered LO be paid by thc prcscsi bed nuthori ty, within 30 days of the dale of intimation of the orders ofthe p~.esc~.ibed aulhoriry failing which the amount of dcfault shall be subject to penalties as provided undcr section 6 and the period of default shill1 be counted Crom the expiry of 30 days of the dale of intimation of such orders. 1 I. ( I ) An appc:~l shell 1 ic against original unle~. passed under [his Acr to such authority as may bc p~scl-i bed, irmi~de within 30 days fro111 rl~c dntc or such orcler : Providcd that no such ;~ppeal shall be e~~terraincd by the said aurhori ty unlzss he is siitisfied tha: the amount of tar; asscsscd or thc penalty lcvied has been paid. The tlecision of thc said authority shall, subject ro the orrler-of tht: Tri bunill. be final. ( 2 ) 111 disposing an appeal under sub-section (1) rhc apyellnrc au- thori~y may confirm. sel aside or modify the ordcr.