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State of West Bengal - Section

Section 75 in The Cess Act, 1880

75. If return not furnished or incorrect, Collector to make valuation. -

If such return be not furnished within the period of two months from the date on which such notice was served, or within any extended time allowed by the Collector of the district, or if such Collector shall deem that any return made in pursuance of such notice is untrue or incorrect, such Collector shall proceed to ascertain and determine by such ways or means as to him shall seem expedient [the annual despatches or the annual net profits, as the case may be, calculated as aforesaid in respect of such property] [Words substituted by Act 23 of 1964.].