However, notwithstanding the filing of the aforesaid two returns, one on November 27, 1954 and the revised return on April 4, 1955, on April 7, 1955 the Assessing Authority served upon the appellant assessee a notice under s.15(3) requiring the latter to furnish within period specified in the notice a return in the prescribed form and verified in the prescribed manner setting forth its total agricultural income in the previous year relevant to the assessment year 1954 55 and alongwith such notice a provisional estimate of the assessee 'section agricultural income for the previous year (i.e. 1361 Fasli) computed under s.6(2)(a) was also furnished as required by section 15(3 B) of the Act; the provisional estimate made in accordance with s.6 (2) (a) of the Act showed the income of the assessee at Rs. 2,07,923/9/ .