Determination of extent of plantation and the assessment of plantation tax

(1) If the assessing authority is satisfied that a return made under section 4 is correct and complete, he shall, by order in writing, determine the extent of plantations held by the assessee and assess the amount of plantation tax payable by him on the basis of such return. (2) If the assessing authority is not satisfied that the return is correct and complete, he shall serve on the person who made the return a notice requiring him, on the date specified therein, either to attend the office of the assessing authority or to produce, or to cause to be produced, any evidence on which such person may rely in support of the return. (3) On the day specified in the notice under sub-section (2) or as soon afterwards as may be, the assessing authority, after considering such evidence as such person may produce and such other evidence as that authority may require on specified points, shall determine the extent of plantations held by the assessee and assess the amount of plantation tax payable by him on the basis of the extent of plantations so determined. (4) If any person fails to make a return under sub-section (3) of section 4, or fails to comply with all the terms of a notice issued under sub-section (5) of that section or under sub-section (2) of this section, the assessing authority shall determine the extent of plantation to the best of his judgement and assess the plantation tax payable by the assessee on the basis of the extent of plantation so determined.