Section 25(5) in The Bengal Agricultural Income-Tax Act, 1944
(5)If any person fails to make the return required by any notice given under sub-section (2) of section 24 and has not made a return or a revised return under sub-section (3) of the same section or fails to comply with all the terms of a notice issued under sub-section (4) of the same section [* * * * * * * * * * * * *] [Words omitted by W.B. Act 6 of 1975.] or fails to produce before the Agricultural Income-tax Officer any order under [the enactments relating to Indian income-tax,] [Words substituted by W.B. Act 18 of 1989.] 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 8, such officer shall make the assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment.
