Section 23(3) in The Maharashtra 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 Agricultural Income-tax Officer, after hearing such evidence as the assessee may produce and such other evidence as that Officer may require, on specified points shall, by an order in writing, assess the total agricultural income of the assessee, and determine the sum payable by him on the basis of such assessment.
