Assessment.

(1) If the assessing authority is satisfied that a return furnished under S. 7 is correct and complete he shall, by an order in writing, make the assessment and determine the tax payable by him on the basis of such return, (2) If the assessing authority is not satisfied that a return furnished under S 7 is correct and complete he shall serve on the person concerned a notice requiring him, on the date, and at the hour and place to be specified therein either to attend in person or to produce or cause to be produced evidence in support of the return. (3) On the days specified in the notice under sub-S. (2) or as soon afterwards as may be, -the assessing authority, after hearing such evidence as may be produced and such other evidence as he may require shall, by an order in writing, assess the person and determine the tax payable by him. (4) If any person fails to make a return as required by S. 7 or having made the return fails to comply with the .terms of the notice issued under sub-S. (2), the assessing authority shall, by an order in writing, assess to the best of his judgment the person and determine the tax payable by him : Provided that before making assessment, the assessing authority may allow the person such further time as he thinks fit to make the return or comply with the terms of notice issued under sub-S. (2).