Procedure for assessment

When any statement is filed and the prescribed authority has reasons to believe that the holding is located in more than one village he may require the head of family by issuing a notice in the prescribed form to file a statement in respect of his holding within a period of two days from the date of receiving (2) If no statement is filed or in respect of any holding or if the prescribed authority is not satisfied that the statement filed is complete and correct, the authority shall make the assessment on the basis of his judgment and after such inquiry as it may deem fit and determine the amount of tax payable and penalty if any: Provided that no assessment under this section shall be made without giving the affected person a reasonable opportunity.