76. [ Valuation where compilation of average not possible. -] [section 76 substituted by West Bengal Act 23 of 1964.]
If such Collector is unable to ascertain the annual despatches or the annual net profits, as the case may be, calculated as aforesaid, in respect of any property assessable under this Chapter, he may, by such ways or means as to him shall seem expedient-(a)[in the case of all mines and quarries] [Words substituted by West Bengal Act 32 of 1984.] ascertain and determine the annual despatches therefrom to the best of his judgment having regard to all the circumstances of the case, and(b)in the case of any other property, ascertain and determine the value of such other property and determine six per centum on such value to be the annual net profits of such other property.
