Provisional assessment of basic tax in the case of unsurveyed lands

(1) Notwithstanding anything contained in section 6, and 6A in the case of lands which have not been surveyed, the prescribed authority may make a provisional assessment of the basic tax payable on such lands. For the purpose of making the provisional assessment the prescribed authority shall, by notice, call upon the landholder concerned and any other person in possession of the lands to furnish such particulars relating to the lands as the prescribed authority considers necessary within such time as may be specified in the notice. (2) If the prescribed authority is satisfied that the particulars furnished by the landholder or other person are correct and complete he shall make a provisional assessment of the basic tax payable on such lands at the rate specified in sub-section (1) or sub-section (2) of section 6, as the case may be, on the basis of the particulars so furnished. (3) If the particulars called for under sub-section (1) are not furnished within the time specified therefore or if the particulars furnished appear to the prescribed authority to be incorrect or incomplete, the prescribed authority may make a provisional assessment of the basic tax payable on such lands at the rate specified in sub-section (1) or sub-section (2) of section 6, as the case may be, to the best of his Judgment: (3A) Before making a provisional assessment under sub-section (2) or sub-section (3), the prescribed authority shall give notice to the landholder concerned and any other person liable to pay tax under the provisional assessment to show cause against the proposed assessment. (4) The order of the prescribed authority under sub-section (2) or sub-section (3) shall be communicated to the landholder concerned and any other person liable to pay the provisional assessment. (5) The amount of the tax under the provisional assessment fixed under this section shall be recoverable in the same manner as the basic tax. (6) The Government shall, as soon as may be and in any case before the 31 st day of December, 1975 cause a survey to be conducted of the unsurveyed lands, and thereupon the prescribed authority shall make a regular assessment of the basic tax payable in respect of such lands. The provisions of section 6 6A shall apply to such regular assessment, provided that the time for making application for the fixation of the rate of basic tax under sub-section (2) of section 6 shall be four months from the date of completion of the survey of the land. After a regular assessment has been made any amount paid towards the provisional assessment shall be deemed to have been paid towards the regular assessment and, where the amount paid towards the provisional assessment exceeds the amount payable under the regular assessment, the excess shall be refunded to the person entitled thereto.