(1) Where a return is furnished under section 7, the assessing authority shall examine the return and make such enquiry as he deems fit. If the assessing authority is satisfied that the particulars mentioned therein are correct and complete he shall, by order in writing, assess the market value of the land or building and determine the amount of tax payable in respect of such land or building. (2)(a) Where on examination of the return and after the enquiry the assessing authority is not satisfied that the particulars mentioned therein are correct and complete he shall serve a notice on the owner either to attend in person or through an authorised agent on a date and place to be specified in the notice or to produce or cause to be produced on that date any evidence on which the owner may rely in support of his return. (b) The Assessing Authority after hearing such evidence as the owner may produce in pursuance of the notice under clause (a) and such other evidence as the Assessing Authority may require on any specified points shall, by order in writing, assess the market value of the land or building and determine the amount of tax payable in respect thereof. (c) Where the owner has failed to attend or to produce evidence in pursuance of the notice under clause (a) the Assessing Authority shall, after such enquiry as it deems proper, by order in writing, assess the market value of the land or building and determine the amount of tax payable in respect thereof. (d)(i) Whenever a return is filed by the asses see under the self assessment scheme in the prescribed proforma, the Assessing Authority shall check the return only with respect to the basic rates and shall pass the assessment order according to the return; and (ii) Whenever a return is filed by the asses see along with the report of registered valuer of the department, the assessment order shall be issued by the Assessing Authority on the basis of valuation report of the registered valuer.