(1) Every person who on the fir~t day of September, 1960. holds five acres or more in extent of plantations m the aggregate shall furnish to the assessing authority so as to reach him before the thirty-first day o~ December, 1960, n return in the prescribed form and verified In the prescribed manner and containing such parti culars as may be prescribed.
(2) Every person who. on the first day of April, 1961, or of any subsequent year, holds five acres or more m exient of plantations in the aggregate, the extent of plantations held by whom has not been determmed under ~his Act, shall, before the first day of June of that year, furnish to the assessmg authority a return as specified in sub-section (1).
(3) In the case of any person who, in the opinion of the assessmg authorit\, holds such extent of plantations as to render such person Hable to plantation tax for any financial year, the asses1nng authority may serve a notice in the prescribed form requiring such person to furnish within such period, not being • less than thirty days as may be specified in the notice, a return in the prescnbed form and verifie? In the prescribed manner and containing such particuldrs as may be provided for in the notice.
(4) If any person has not fumished a return within the time allowed by or under sub-section ( 1). sub-section (2) or sub-section (3) or, having furnished a returri under any of those sub sections discovers an\' omission or wrong statement therein, he·may furm~h a return or a revised return, as the case may be, at any time before the assessment is made.
{5) The assessing authonty may serve on any person who has made a return under sub-section (1) or sub-section (2) or upon whom a notice has been served under sub-section (3), u notice requirmg him, on a date to be therem specified, to pro duce or cause to be produced, such :Jocument:. as such authority may require.
5. DeteTmination of extent of plantation and the assessment of plantatton tax- (1) If the assessing authority is satisbed thal a retu1n made under sect10n 4 i.:; correct and complete, he shall, by order in wr1tmg, determine the extent of plantations held by the assessee and assess tr.e amount of phmtation tax payable by him on the basis of such return.
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(2) If the assessing authority is not 5atisfied that the return is correct and complete, he shall serve on the person who made the return a nobce requiring him, on the date specified therem, either to attend the office of the assessing autho,.ity or to pro duce, or to cause to be produced, any evidence on which such person may rely in support of the return.
(3) On the day specified in the notice under sub-section (2) or as soon afterwards as may be, the assessin~ authority, after considermg such evidence as such person may produce and such other evidence as that authority may require on specified points, shall determine the extent of plantations held by the assesFee and assess the amount of plantation tax payable by him on the basis of the extent of plantations so determiued.
(4) If any person falls to make a return under sub-~ection
(3) of sectJon 4, or faxls to comply with all the terms of a notice issued under sub-section (5) cf that section or under sub-sec tion (2) of thi~ section, the as~e5sing authouty shall de·ermine the exlent nf plantation to the best of h1s judgement and assess the plantation tax payable by the assessee on the basis of the extent of plantation so determined.