Section 11B: Procedure for disposal of returns or supplementary returns filed under section 11A

A return filed under sub-section (1) of section 11A shall be disposed of as if it were a return filed under section 10 and all other provisions applicable to a return under section 10 shall apply thereto. (2) If in a proceeding pending before the authorised officer on the date of commencement of the Rajasthan Imposition of Ceiling on Agricultural Holdings (Second Amendment) Ordinance, 1975, a supplementary return is filed,- (a) before a draft statement is prepared under section 12, the supplementary return shall, after such enquiry as the authorised officer may deem fit, be treated part and parcel of the original return and shall be dealt with accordingly; (b) after a draft statement is prepared under section 12, the authorised officer shall, after such enquiry as he may deem fit, prepare a supplementary draft statement on the basis of the additional information in the supplementary return and in so doing shall follow the procedure provided in section 12 for preparation and service of a draft statement. In such cases he shall decide all objections to the draft statement as also to the supplementary draft statement together under subsection (3) of section 12 and one final statement in respect of both shall be prepared, served and published under section 13; (3) If a supplementary return is filed after a final statement is prepared, the authorised officer shall, after such enquiry as he may deem fit, prepare a supplementary draft statement on the basis of the supplementary return and shall follow the procedure provided in section 12 for the preparation and service of a draft statement. He shall, thereafter, decide by an order, objections to the supplementary draft statement, and make necessary alterations in the draft statement and shall then prepare a supplementary final statement which shall be served and published in the manner provided in section 13. A supplementary final statement shall have effect as if it were a final statement under section 13 and all other provisions in this Act relating to a final statement shall apply thereto.