(!) If the assessmg authonty 1s satisfied that a return made by an owner under sectwn 7 or section 8 is correct and complete, 1t shall assess the amount payable by him as building tax on the basis of the return.
(2) If the assessing authority is not so satisfied, it shall , bserve 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 or cause to be produced on that date any evidence on wh1ch the assessee may rely m support of his return
(3) The assessing authority, after hearing such evidence as the assessee may produce and such other ev1dence as it may require on any specified pomt and after conductmg such inquiries or inspection as it may consider necessary, shall, by order in writing, assess the amount payable by h1m as building tax ( 4) For the purpose of makmg an assessment under this Act, the assessmg authonty may serve on any person who has made a return under sub-sectwn (1) of section 7 or section 8 or upon whom a notice has been served under sub-sectwn (3) of section 7, a notice requiring him to produce or cause to be produced on a date specified m the notice such records or other documents as the assessmg authonty may require
(5) If any person fa1ls to make a return m response to any notice under sub-section (3) of section 7, or fails to comply with the terms of any notice issued under sub-section (2) or 81 sub-section (4) of this section, the assessing authority shall assess the amount payable by the person as buildmg tax to the best of its JUdgment.