Section 23(5) in The Maharashtra Agricultural Income Tax Act, 1962
(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.
