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[Cites 0, Cited by 0] [Section 23(5)] [Section 23] [Entire Act]

State of Maharashtra - Subsection

Section 23(5)(d) in The Maharashtra Agricultural Income Tax Act, 1962

(d)fails to produce before the Agricultural Income-tax Officer any order under the Income-tax Act or a certified copy thereof which may be necessary under the provisions of this Act for the purpose of enabling any assessment to be made under section 9, such officer shall make the assessment to the best of his judgement, and determine the sum payable by the assessee on the basis of such assessment.