Section 14(4) in Tamil Nadu Lease-holds (Abolition and Conversion Into Ryotwari) Rules, 1965
(4)If the lessee fails to furnish the statements or if the statements furnished by him are, in the opinion of the Settlement Officer, not reliable, the Settlement Officer shall take steps to arrive at the net income as provided under the proviso to section 21 and embody the reasons for so doing in the decision to be given by him under sub-section (1) of section 24.
