Section 23 in The Maharashtra Agricultural Income Tax Act, 1962
23. Assessment.
(1)Where a return has been made under section 22, and the Agricultural Income-tax Officer is satisfied without requiring the presence of the assessee or the production by him of any evidence that the return is correct and complete, he shall assess the total agricultural income of the assessee, and shall determine the sum payable by him on the basis of such return.(2)Where a return has been made under section 22 but the Agricultural Income-tax Officer is not satisfied without requiring the presence of the assessee or the production of evidence that the return is correct and complete, he shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend at the Agricultural Income-tax Officer's office or to produce or to cause to be there produced any evidence on which the assessee may rely in support of the return.(3)On the day specified in the notice issued under sub-section (2) or as soon afterwards as may be, the Agricultural Income-tax Officer, after hearing such evidence as the assessee may produce and such other evidence as that Officer may require, on specified points shall, by an order in writing, assess the total agricultural income of the assessee, and determine the sum payable by him on the basis of such assessment.(4)The powers conferred by sub-sections (2) and (3) shall not, except with the permission of the Commissioner, be exercised by the Agricultural Income-tax Officer in the case of agricultural income which is assessed under the provisions of sub-section (2) of section 9 and regarding which an assessee has submitted together with his return under section 22, a certified copy of an assessment order under the Income-tax Act.(5)If any person -(a)fails to make a return required by any notice given under sub-section (2) of section 22, and has not made a return or a revised return under sub-section (3) of that section, or(b)fails to comply with all the terms of a notice issued under subsection (5) of section 22, or(c)having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of this section, or(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.
