Section 5(4) in Kerala Plantations (Additional Tax) Act, 1960
(4)If any person falls to make a return under sub-section (3) of section 4, or fails to comply with all the terms of a notice issued under sub-section (5) of that section or under sub-section (2) of this section, the assessing authority shall determine the extent of plantation to the best of his judgement and assess the plantation tax payable by the assessee on the basis of the extent of plantation so determined.
