Section 46(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)If the Agricultural Income-tax Officer considers that the accounts kept are not sufficiently clear or intelligible to enable him to determine whether or not a person is liable to agricultural income tax during any year or are so kept as not to enable a proper scrutiny of the returns mentioned in section 22 or any statement in verification mentioned in section 22, the Agricultural Income-tax Officer may require such person by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.
