Section 8(3) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(3)On the day specified in the notice issued under sub-section (2) or as soon afterwards as may be, the assessing authority, after examining such evidence as such person may produce and such other evidence as the assessing authority may require on specified points, shall, by an order in writing, assess the agricultural income of the assessee and determine the sum payable by him on such assessment.
