Section 11Part 0 —
Process when no ingiving is made
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When no return in respect of the taxes and duties or any of them is made to the Collector or other authorised officer, such officer is to assess the person neglecting to make such return to the best of his judgment, according to such information as he may be able to obtain, and may add thereto one-fourth part of such taxes or duties as a surcharge or penalty, and deliver to the person assessed, or leave at his usual or last known place of abode, a statement of such taxes and duties, and surcharge, if any; and if within ten days after such service, the person so charged has not made a return as required and paid the taxes or duties for which, by such return, he appears liable, together with a sum equal to one-fourth of such taxes or duties, the assessment becomes binding and conclusive upon the person charged.
Where the taxes or duties are made payable by moieties or quarter parts, the surcharge, if any, must be paid with the first moiety or quarter part.
Defined Terms
returnassessmentsurcharge