(1) Where a return is furnished under section 10, the assessing authority shall examine the return and make such enquiry as it considers necessary, and if it is satisfied that the particulars mentioned therein are correct and complete, it shall, by order in writing, make the assessment and determine the amount of revenue payable by the raiyat.
(2) If no return is furnished by any raiyat liable to furnish such return or if the assessing authority has reason to believe that the return furnished by a raiyat is incorrect or incomplete, the assessing authority shall make the assessment to the best of its judgement in such manner as may be prescribed and determine the amount of revenue payable by such raiyat:
Provided that no assessment under this sub-section shall be made without giving the raiyat a reasonable opportunity of being heard.
(3) In a case where the assessment has been completed and the assessing authority has reason to believe that there has been under assessment of revenue by reasons of omission or failure on the part of a raiyat to furnish a return under section 10 or to disclose fully and truly all material facts, the assessing authority may, on its own motion, revise such assessment within a period of four years following the year in which the assessment was made, after giving the raiyat a reasonable opportunity of being heard.
Determination of revenue.
359 The West Bengal Land Holding Revenue Act, 1979.
[West Ben. Act (Sections 12-14.)
Change in revenue.
Time and manner for payment of revenue.
Penalty for default.