Amendment status not verified — confirm the current text below against the official source.
8. (1) Where the assessing authority is satisfied that the return made under section 7 is correct and complete he shall determine the annual valuation of the land holding and shall assess the holding tax chargeable thereon on the basis of such return. (2) Where the assessing authority has reason to believe that the return made under section 7 is incorrect or incomplete, he shall require the land holder who made the return either to attend at the office of the assessing authority or to produce or cause to be produced any evidence in support of the return on such date as may be fixed. (3) On the date fixed under subsection (2) or as soon afterwards as may be, the assessing authority, shall after considering such evidence as such person may produce and such further evidence as the assessing authority may require, determine the annual valuation of the land holding and assess the holding tax chargeable thereon. (4) Where any person fails to make a return under section 7. or, having made the return, fails to comply with the provisions of sub-section (2) or (3) the assessing authority shall make the assessment to the best of his judgment with due regard to the estimates sent under sub-section (2) of section 7.