(3)If the particulars called for under sub-section (1) are not furnished within the time specified therefore or if the particulars furnished appear to the prescribed authority to be incorrect or incomplete, the prescribed authority may make a provisional assessment of the basic tax payable on such lands at the rate specified in sub-section (1) or sub-section (2) of section 6, as the case may be, to the best of his Judgment:[*****] [Proviso ommited by Kerala Land Act 9 of 1972.]
