(1)If the assessing authority is satisfied that a return made under section 6 is correct and complete, it shall determine the floorage of the building and assess the amount payable by him as buildings tax on the basis of the return.(2)If the assessing authority is not so satisfied, it shall serve a notice on the assessee either to attend in person at its office on a date to be specified in the notice or to produce on cause to be produce on that date any evidence on which the assessee may rely in support of his return.(3)The assessing authority, after hearing such evidence as the assessee may produce and such other evidence as it may require on any specified point and after conducting such enquires or inspection as it may consider necessary shall by order in writing, determine the floorage of the building and assess the amount payable by him as buildings tax.(4)For the purpose of making an assessment under this Act, the assessing authority may serve, on any person who has made a return under sub-section (1) of section 6 or upon whom a notice has been served under sub-section (3) of that section, a notice requiring him to produce or cause to be produced on a date specified in the notice such record or other documents as the assessing authority may require.(5)If any person fails to make a return in response to any notice under sub-section (3) of section 6, or fails to comply with the terms of any notice issued under sub-section (2) or sub-section (4), the assessing authority shall determine the floorage of the building to the best of its judgment and assess the amount payable by the person as buildings tax.
