BENGAL AGRICULTURAL INCOME TAX ACT, 1944
(1) This Act may be called the Bengal Agricultural Income-tax Act, 1944.
(2) It extends to the whole of 11.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal].
(3) It shall be deemed to have come into force on the 1st day of April, 1944.
In this Act, unless there is anything repugnant in the subject or context,
(1)"agricultural income" means 22.Subst. by W.B.Act 22 of 1977 w.e.f. 1.4.77.
(a)any rent or revenue derived from land which is situtated in West Bengal and is used for agricultural purposes;
(b)any income derived from such land by
(i)agriculture, or
(ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market, or
(iii) the sale by a cultivator or receiver of rent-in-kind of the produc
Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were subst. by W.B. Act 15 of 1983.
(1) Agricultural income-tax shall be charged for each financial year in accordance with and subject to the provisions of this Act, at the rate or rates specified in the Schedule in respect of the total agricultural income of the previous year of every individual, Hindu undivided family, company, firm or other 2119. Subst. by W.B. Act 3 of 1949.[association of persons] and every Ruler of 2220. Subst. by the Adaptation of Laws Order. 1950.[a Part B State]:
2318. Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were su
.. Subject to the provisions of this Act, the total agricultural income of any previous year of any person comprises all agricultural income derived from land situated within 2723.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order.1948.[West Bengal] and received by him within or without 2823.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order.1948.[West Bengal], including any Local Cess and Education Cess payable in respect of such land to such person under the Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, respectively, but does not include
(a)any agricultural income derived from land situated without 2923.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order.1948.[West Bengal],
3024.Subst.
Save as otherwise provided by this Act, the following heads of agricultural income shall be chargeable to agricultural income-tax, namely :
(i) agricultural income as defined in sub-clause (a) of clause (1) of section 2 (hereinafter referred to as "agricultural income from rent or revenue");
(ii) agricultural income as defined in sub-clause (b) of clause (1) of section 2 (hereinafter referred to as "agricultural income from agriculture"),in the manner hereinafter appearing.
Agricultural income-tax shall be payable by an assessee under the head "Agricultural income from rent or revenue" in respect of all rent and revenue, including any Local Cess or Education Cess referred to in section 4 derived from land referred to in sub-clause (a) of clause (1) of section 2 included in his total agricultural income and received in the previous year, subject to the following allowances, namely :
(1) any sums paid by him in the previous year on account of (i) land revenue or rent, (ii)any local rate or cess including Education Cess in respect of such land;
(2) where his interest in such land is subject to a mortgage or other capital charge, the amount of any interest paid by him in the previous year in respect of such mortgage or charge, and where 25.Words subst. by W.B. Act
Agricultural income-tax shall be payable by an assessee under the head "Agricultural income from agriculture" in respect of all agricultural income derived from land referred to in sub-clause (6) of clause (1) of section 2 included in his total agricultural income and received by him in the previous year subject to the following allowances, namely :
(1) the cost incurred by the assessee in the previous year:
(i) in cultivating such land or raising livestock thereon;
(ii) in performing any process contemplated in item (ii) of sub-clause (6) of clause (1) of section 2 for rendering the produce of such land fit to be taken to market;
(iii)in transporting such produce or livestock to market; and
Notwithstanding anything to the contrary contained in this Act, in the case of an assessee being a company or a firm or other association of persons, the agricultural income of such assessee shall be computed in accordance with the method of accounting regularly employed by such assessee for such computation :
Provided that if, in any case, the method of accounting as aforesaid is such that, in the opinion of the Agricultural Income-tax Officer, the agricultural income cannot be computed, the computation shall be made on such basis and in such manner as the Agricultural Income-tax Officer may determine.
(1) In the case of income which is partially agricultural income assessable under this Act and partially 3431.Words subst. by W.B. Act 18 of 1989. [income chargeable under the head of income "Business" or "Profits and gains of business or profession", as the case may be, under the enactments relating to Indian income-tax,] agricultural income-tax shall be payable by an assessee in respect of the market value determined in the manner prescribed of any agricultural produce which has been raised
(a) where for the purposes of the assessment of income-tax under 3532.Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian income-tax], the market value of the said produce has been determined the market value as so determined shall be taken to be the market value for the purposes of this sub-section;
Where an allowance admissible under sections 6, 7, or 8 is in respect of a common payment made for the purpose of deriving agricultural income from land part of which is within and part without 4542.Words subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948.[West Bengal] such allowance shall be calculated as such proportion of the common payment as the agricultural income derived from the land within 4642.Words subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948.[West Bengal] bears to the agricultural income derived from all the land both within and without 4742.Words subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948.[West Bengal] in respect of which such common payment is made.
Agricultural income-tax shall not, subject to the provisions of section 17, be payable on that part of the total agricultural income of a person which is
4843.Clause (a) was subst. by W.B. Act 28 of 1957.(a) any agricultural income which he receives as his share of agricultural income of a firm or association of persons, which has paid the tax in respect of the said agricultural income;
(b) any sum which he receives as a member of a Hindu undivided family, the agricultural income of which has already been taxed;
(c) any sum paid by such person
(i) to effect an insurance on the life of such person or on the li
In computing the amount of any allowance or relief from assessment due under sections 6, 7, 8 or clause (c) of section 10 no part of such allowance or relief shall be included which constitutes a ground for 4944. Subst. by W.B. Act 18 of 1989. [relief in respect of income-tax chargeable under the provisions of the enactments relating to Indian income-tax.].
(1) In computing the total agricultural income of an individual for the purpose of assessment there shall be included
(a) the total agricultural income of his or her family;
(b) so much of the total agricultural income of any person or association of persons as arises from assets transferred otherwise than for adequate consideration to the person or association by such individual for the benefit of his or her spouse or minor child (not being married daughters) or both.
(2) Where, by reason of the provisions contained in sub-section (1) the income from any asset is included in the total income of the assessee, the person in whose name such asset stands shall, notwithstanding anything to the contrary c
Where any person receives any agricultural income derived from land,
(a) as a guardian, trustee or agent of any person being a minor, lunatic or idiot or person residing without 46[West Bengal], interested in such land or the agricultural income derived therefrom, or
(b) as a receiver or administrator appointed by or under the order of any Court in respect of such land or the agricultural income derived therefrom, any agricultural income-tax payable under this Act on such income shall be levied upon and recoverable from such guardian, trustee, agent, receiver or administrator in like manner and to the same amount as would be leviable upon and recoverable from any such person if in direct receipt of such agricultural income and such guardian, trustee, agent, receiver or administrator shall b
In the case of agricultural income chargeable to agricultural income-tax under this Act derived from land which is received by the Court of Wards, an Administrator-General or an Official Trustee or any trustee or trustees [appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise] (including the trustee or trustees under any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913), or a common manager the agricultural income-tax payable under this Act on such income shall be levied upon and recoverable from such Court of Wards, Administrator-General, Official Trustee or such other trustee or trustees or such common manager in the like manner and to the same amount as it would be leviable upon or recoverable from any person on whose behalf such agricultural income is received and all the provisions of this Act shall apply accordingly.
Where the agricultural income received on behalf of any person by any trustee, agent, receiver, Court of Wards, Official Trustee or common manager referred to in sections 13 and 14 is part only of the total agricultural income of such person, the agricultural income-tax payable under this Act shall be assessed on the total agricultural income of such person and the amount of tax as so assessed shall be levied upon and recoverable from such trustee, agent, receiver, Court of Wards, Official Trustee or common manager and such person rateably according to the portion of the total agricultural income of such person received by such trustee, agent, receiver, Court of Wards, Official Trustee or common manager, as the case may be, and the portion received by such person.
(1) In any case falling under the provisions of sections 13 and 14 where any agricultural income or any part thereof is not specifically received on behalf of any one person, or where the individual shares of the persons on whose behalf such income is received are indeterminate or unknown, the tax shall be levied and recoverable at the rate applicable to the total amount of such income.
(2) Nothing contained in sections 13 and 14 shall prevent either the direct assessment of a person therein referred to on whose behalf agricultural income is received, or the recovery from such person of the agricultural income-tax payable in respect of such income.
A firm or other association of persons which has paid agricultural income-tax under this Act in respect of its agricultural income as such firm or association shall be deemed for the purposes of section 48 to have paid agricultural income-tax on behalf of the partners of such firm or the members of such association, as the case may be, on such part of the agricultural income of every individual partner or member as represents the portion of the agricultural income of such firm or association which is received by such partner or member.
(1) Save as provided for in sections 13, 14 and 17 if a person receives agricultural income derived from land and such income is derived partly for his own benefit and partly for the benefit of beneficiaries or wholly for the benefit of beneficiaries, agricultural income- tax 49[payable under this Act] shall be assessed on the total agricultural income derived from such land at the rate which would be applicable if such income had been derived solely for his own benefit, and agricultural income-tax at such rate shall be leviable upon and recoverable from such person in respect of such income.
(2) Any person receiving agricultural income as referred to in sub-section (1) may, before paying to any beneficiary any share of such agricultural income to which such beneficiary is entitled, deduct from such share the amount of agricultural inc
Where agricultural income is received by a firm or 50[association of persons] and the business of such firm or association is discontinued or such firm or association is dissolved every person who was a partner of such firm or member of such association at the time of such discontinuance or dissolution shall be jointly and severally liable to assessment on such agricultural income and for the amount of agricultural income-tax payable under this Act by such firm or association, and all the provisions of this Act shall, so far as may be, apply to such assessment.
Any person employed by or on behalf of a person residing without 5151.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal] or through whom in the course of any business connection such person is in the receipt of any agricultural income upon whom the Agricultural Income-tax Officer has caused a notice to be served of his intention of treating such person as the agent of the non-resident person, shall for the purposes of this Act be deemed to be such agent :
Provided that no person shall be deemed to be the agent of a nonresident person unless he has had an opportunity of being heard by the Agricultural Income-tax Officer as to his liability.
(1) There shall be the following classes of agricultural income-tax authorities for the purposes of this Act, namely :
(a) the Commissioner of Agricultural Income-tax, [West Bengal];
5252. Clause (aa) was first inst. by W.B. Act 12 of 1980. Thereafter, the present clauses (aa) and (aaa) were subst. by W.B. Act 15 of 1983.(aa)the Additional Commissioner of Agricultural Income-tax, West Bengal;
5352. Clause (aa) was first inst. by W.B. Act 12 of 1980. Thereafter, the present clauses (aa) and (aaa) were subst. by W.B. Act 15 of 1983.(aaa) the Deputy Commissioner of Agricultural Income-tax, West Bengal;
(b) 5453. Words subst. by W.B. Act 15 of 1983.[the Assistant Commissioner of Agricultural Income-tax];
Sec. 22 subst. by W.B. Act 8 of 1990. Prior to this, there was a change in original section by W.B. Act 5 of 1985.
(1) All appeals under section 38 and all applications for reference under section 63 shall be heard and disposed of by the Appellate Tribunal referred to in clause (2a) of section 2 in accordance with the provisions of this Act and the rules made thereunder.
(2) All appeals under section 36 6861.Words and figures inst. by W.B. Act 11 of 1995.[, all proceedings under section 32 or section 39] and all applications for reference under section 63, including part heard ones pending before the Appellate Tribunal appointed by the State Government under this Act prior to the coming into force of 6962.Words, figures and brackets subst. by W.B. Act 11 of 1995.[section 2 of the West Bengal
(Certificate by company to shareholders receiving dividends.) Omitted by W. B. Act 28 of 1957).
Sub-sec. (1) subst. by W.B. Act 1 of 1992.
(1) Every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax, shall furnish a return in the prescribed form, verified in the prescribed manner, setting forth his total agricultural income and, except in the of a company, firm, or other association of persons, also his total world income during the previous year and such other particulars as may be prescribed, before the expiry of three months from the end of the previous year or before the 30th day of June next following the previous year, whichever is later :
Provided that on an application made in the prescribed manner, the Agricultural Income-tax Officer may, in his discretion, extend the date for furnish
(1) If the Agricultural Income-tax Officer is satisfied without requiring the presence of the assessee or the production by him of any evidence that a return made under section 24 is correct and complete, he shall assess the total agricultural income of the assessee 73[and, except in the case of a company, firm or other association of persons, also his total world income], and shall determine the sum payable by him on the basis of such return.
7774. Sub-sec. (2) omitted by W.B. Act 6 of 1975.* * * * *
(3) On the day specified in the notice issued under 7875. Words and figures subst. by W.B. Act 6 of 1975.sub-section
(4) of section 24] or as soon afterwards as may be, the Agricultural Income-tax Offic
(1) Where in any year under either head of agricultural income specified in section 5 it is computed that the sum on which agricultural income-tax is payable by the assessee is a negative quantity the assessee shall be deemed to have sustained a loss under that head to that extent and such loss shall be set off against the sum computed under the other head of agricultural income as that on which agricultural income-tax is payable in the same year.
(2) Where the total sum computed under both heads of agricultural income as that on which agricultural income-tax is payable by an assessee in any year, being a previous year not earlier than the previous year for the assessment for the year ending on the 31st day of March, 1945, is a negative quantity, the assessee shall be deemed to have sustained a loss to that extent in that year, and suc
(1) Notwithstanding anything contained in this Act, every assessee shall pay to the credit of the State Government agricultural income-tax in advance during any financial year in such number of equal instalments, not exceeding four, and by such dates, as may be prescribed in respect of his total agricultural income which would be chargeable to agricultural income-tax for the assessment year immediately following that financial year, and such tax shall be called advance tax.
(2) Subject to the provisions of sub-section (1) of section 26B, advance tax payable by an assessee under sub-section (1) shall be calculated on his total agricultural income of the latest previous year in respect of which he has been assessed or his total agricultural income received in the previous year immediately preceding the financial year for which advance ta
Section 26B inst. by W.B. Act 6 of 1975.(1) 8683. Words, figures and letter subst. by W.B. Act 16 of 1994.[If an assessee finds at any time before the date prescribed under sub-section (1) of section 26A that by reason of] his income of the period which would be the previous year for the immediately following assessment year being likely to be more or less than the income on which the advance tax payable by him under section 26A has been computed or for any other reason, the advance tax payable by him would be more or less than the amount which he is so required to pay, 8784. Words subst. by W.B. Act 9 of 1981.[he shall] send to the Agricultural Income-tax Officer an estimate of
(i) the current total agricultural income and except in the case of a company, firm or other association of persons, also his total world income, and
The State Government shall pay a simple interest at the rate of two per centum for each English calendar month on the amount by which the aggregate sum of instalments of advance tax paid during any financial year in which they are payable under section 26A or section 26B exceeds the amount of the tax determined on regular assessment under section 25 from the first day of the month next after the expiry of three months from the date of such regular assessment up to the month preceding the month in which the refund of the excess amount is made.
(1) Where in any financial year, an assessee has paid advance tax under section 26A or section 26B and the advance tax so paid is less than eighty per centum of the tax determined on regular assessment under section 25, simple interest at the rate of two per centum for each English calendar month from 9188. Words subst. by W.B. Act 3 of 1998.[the first day of the month next following the prescribed date of payment of the last instalment of the advance tax] up to the month prior to the month of such regular assessment shall be payable by the assessee upon the amount by which the advance tax paid falls short of the tax determined on regular assessment.
(2) Where before the date of completion of a regular assessment, tax is paid by the assessee under section 24A or otherwise,
(1) Where on making the regular assessment under section 25 the Agricultural Income Tax Officer finds that no payment of advance tax has been made in accordance with the provisions of section 26A or section 26B, interest at the rate of two per centum for each English calendar month from 9388. Words subst. by W.B. Act 3 of 1998.[the first day of the month next following the prescribed date of payment of the last instalment of the advance tax] up to the month prior to the month of such regular assessment shall be payable by the assessee.
(2) Where as a result of an order under section 31, section 35, section 36, section 37, 9489. Word, figures and letter inst. by W.B. Act 3 of 1998.[section 38A,] section 39, section 63 or section 64, the
9590. Su
The provisions for interest as made in section 26C, section 26D and section 26E shall not be applicable in case of an assessee whose agricultural income-tax does not exceed two thousand rupees.
If any assessee
(a) does not pay any instalment or instalments of advance tax payable by him under section 26A on the date or dates prescribed, or
(b) after filing an estimate or a revised estimate of the advance tax payable by him under section 26B, does not pay any instalment in accordance therewith on the date or dates prescribed, or
(c) fails without reasonable cause to file an estimate or a revised estimate as required under section 26B, he shall be deemed to be in default, in the cases referred to in clauses (a) and (b), in respect of such instalment or instalments and in the case referred to in clause (c), in respect of the amount that falls short of the last instalment of advance tax that wou
(1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person to the extent to which the estate is capable of meeting the charge the agricultural income-tax assessed as payable by such person, or any agricultural income- tax which would have been payable by him under this Act if he had not died.
(2) Where a person dies 9891. Words, figures and brackets omitted by W.B. Act 1 of 1992.* * * * * * * before he is served with a notice under sub-section (2) of section 24 or section 38 as the case may be, his executor, administrator or other legal representative shall, on the serving of the notice under sub-section (2) of section 24 or under section 38, as the case may be, comply therewith, and the Agricultural Income-tax Officer may proceed to assess the tota
(1) Where agricultural income is received by a company, firm or 10193. Subst. by W.B. Act 3 of 1949.[association of persons] and the business through which such agricultural income is received by such company, firm or association is discontinued in any year, an assessment may be made in that year on the basis of the agricultural income received during the period between the end of the previous year and the date of such discontinuance in addition to the assessment, if any, made on the basis of the agricultural income so received in the previous year.
(2) Any person discontinuing any such business shall give to the Agricultural Income-tax Officer notice of such discontinuance within thirty days thereof, and where any person fails to give the notice required by this sub-section, the Agricultural Income-tax Officer may direct that a sum sh
(1) Where, at the time of making an assessment under section 25, it is found that a change has occurred in the constitution of a firm or that a firm has been newly constituted, the assessment shall be made on the firm as constituted, at the time of making the assessment.
(2) Where a person carrying on any business in course of which agricultural income is received has been succeeded in such capacity by another person, such person and such other person shall each be assessed in respect of his actual share of the agricultural income of the previous year:
Provided that, when the person succeeded cannot be found, the assessment of the agricultural income of the year in which the succession took place up to the date of succession and for the year pr
(1) Where, at the time of making an assessment under section 25, it is claimed by or on behalf of any member of a Hindu undivided family hitherto assessed as undivided that a partition has taken place among members or groups of members of such family, the Agricultural Income-tax Officer shall make due inquiry thereinto, and, if a certified copy of a decree of a competent Civil Court for partition of the joint family property or a document purporting to show that there is separate possession and enjoyment of such property is produced, and in the case of a document other than a certified copy of a decree the Agricultural Income-tax Officer is satisfied that such document has been acted upon by the parties thereof, or if the Agricultural Income-tax Officer is otherwise satisfied that the Hindu undivided family has ceased to exist as such and the agricultural income is being enjoyed separately by the members or groups of the memb
Where an assessee within one month from the service of a notice of demand issued as hereinafter provided, satisfies the Agricultural Income-tax Officer that he was prevented by sufficient cause from making the return required by section 24 or that he did not receive the notice issued under sub-section (4) of section 24, 10495.Words omitted by W.B. Act 6 of 1975.* * * * * or that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying, with the terms of the last mentioned notices, the Agricultural Income-tax Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 25.
(1) If the Agricultural Income-tax Officer, the Assistant Commissioner, the Commissioner or the Appellate Tribunal in the course of any proceedings under this Act, is satisfied that any person
(a) has without reasonable cause failed to furnish the return of his total agricultural income 10596. Words inst. by W.B. Act 6 of 1975.[and except in the case of a company, firm or other association of persons, also his total world income] which he was required to furnish 10697.Words omitted by W.B. Act 1 of 1992.* * * * under
(b) has without reasonable cause failed to comply with a notice under sub-section (4) of section 24 10797a. Words omitted by W.B. Act 6 of 1975.* * * * *, or
10898. Clause (c) subst. by W.B. Act 6 of 1975.(c) has concealed any of th
The amount of total agricultural income computed in accordance with the provisions of this Act shall be rounded off to the nearest multiple of ten rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten, and if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten; and the amount so rounded off shall be deemed to be the total agricultural income of the assessee for the purposes of this Act.
The amount of tax or penalty payable or refundable for any period under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee, then, if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty paise, it shall be ignored.
(1) Any assessee objecting to 1155. Words subst. by W.B. Act 6 of 1975.[the amount of total agricultural income or total world income assessed] under section 25 or section 31 or the amount of loss computed under section 26 or the amount of agricultural income-tax determined under section 25 or section 31 or denying his liability to be assessed under this Act or objecting to a refusal of an Agricultural Income-tax Officer to make a fresh assessment under section 31 or objecting to any order under section 30 or section 32 made by an Agricultural Income-tax Officer or obejecting to any order imposing any penalty by an Agricultural Income- tax Officer under sub-section (1) of section 45 1166. Words, figures and brackets inst. by W.B. Act 6 of 1975.[or sub-section (3) of section 24A] or objecting to a refusal of an Agricultural Income-tax Officer to allow a claim to a refund under section 47, 48 or 51 or the amount of the refund a
(1) The Assistant Commissioner shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing :
Provided that if the assessee or his agent is not present before the Assistant Commissioner when such day and place are fixed or such adjournment is made, the Assistant Commissioner shall inform the assessee or his agent by notice sent by post of the day and place fixed or of any date to which the hearing of such appeal is adjourned as the case may be.
(2) The Assistant Commissioner may, before disposing of any appeal, make such further inquiry as he thinks fit, or cause further inquiry to be made by the Agricultural Income-tax Officer.
&n
(1) Any assessee objecting to an order passed by the Assistant Commissioner under section 32 or section 35 may appeal to the Appellate Tribunal within sixty days of the date on which such order is communicated to him.
(2) The Commissioner may, if he objects to an order passed by the Assistant Commissioner under section 35, direct the Agricultural Income- tax Officer to appeal to the Appellate Tribunal against such order and in such case the Agricultural Income-tax Officer shall make the appeal within sixty days from the date on which the order is communicated to the Commissioner by the Assistant Commissioner.
(3) The Appellate Tribunal may admit an appeal after the expiry of the sixty days referred to in sub-sections (1) and (2) if 11911. Word s
(1) The Commissioner may, of his own motion or on an application by an assessee, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit :
12314. Provisos subst. by W.B. Act 31 of 1979.Provided that no application for revision shall lie unless an amount equal to fifty per cent. of the tax assessed under this Act has been deposited by the assessee :
12414. Provisos subst. by W.B. Act 31 of 1979.Provided further that the Commissioner shall not pass any order prejudicial to the interest of the assessee without giving him a reasonable opportunity of being heard :
(1) If in consequence of definite information which has come into his possession the Agricultural Income- tax Officer discovers that agricultural income chargeable to agricultural income-tax has escaped assessment in any year, or has been underassessed, or has been assessed at too low a rate, or has been the subject of excessive relief under this Act, the Agricultural Income-tax Officer may, 12715. Subst. by W.B. Act 3 of 1949.{in any case in which the income is partially agricultural income assessable under this Act and partially 12816. Words subst. by W.B. Act 18 of 1989.(income chargeable under the head of income 'Business' or 'Profits and gains of business or profession', as the case may be, under the enactments relating to Indian income-tax) or in which he has reason to believe that the assessee has concealed 12917. Words subst. by W.B. Act 6 of 1975.(any of the particulars of his total agricultural income or total world
Word subst. by W.B. Act 3 of 1998.[Where] in pursuance of the provisions of section 8, an assessment under the provisions of 13524a. Word subst. by W.B. Act 3 of 1998.[the enactments relating to Indian income-tax] is made the basis of assessment of agricultural income-tax and a certified copy of the order of any appellate or revising authority or of the High Court or of the Supreme Court referred to in sub-section (3) of section 8 shows that an order of assessment initially made under 13624a. Word subst. by W.B. Act 3 of 1998.[the enactments relating to Indian income-tax] was altered or amended, then the Agricultural Income-tax Officer may, at any time, of his own motion, or on an application by an assessee made within one year from the date when the order of assessment was so altered or amended under the provisions of 13724a. Word subst. by W.B. Act 3 of 1998. [the enactments relating to Indian income-tax], modify an order p
(1) The Commissioner may at any time within four years from the date of any order passed by him in revision under section 37, the Appellate Tribunal or the Assistant Commissioner may, at any time within four years from the date of any order passed by it or him on appeal and the Agricultural Income-tax Officer may, at any time within four years from the date of any assessment order or refund order passed by him, on his own motion rectify any mistake apparent from the record of the revision, appeal, assessment or refund, as the case may be, and shall within the like period rectify any such mistake which has been brought to his notice by an assessee : 13926. Provisos subst. by W.B. Act 11 of 1995.Provided that if any mistake is apparent from the record of the appeal in any order passed by the Appellate Tribunal before the coming into force 14026a. Provisos subst. by W.B. Act 11 of 1995.Provided further that no such rectification
Where there is an apparent mistake in the determination of interest under this Act, the Agricultural Income-tax Officer may, on his own motion or upon application made by the assessee within six months from the date of such determination, rectify such mistake and issue a fresh notice of demand.
Omitted by W.B. Act 28 of 1957.
The Agricultural Income- tax Officer, the Assistant Commissioner and the Appellate Tribunal shall, for the purposes of this Chapter, and the Commissioner shall, for the purposes of section 37, have the same 28[powers] as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters, namely :
(a) enforcing the attendance of any person and examining him on oath or affirmation; "
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witnesses; and any proceeding before an Agricultural Income-tax Officer, Assistant Commissioner or the Appellate Tribunal under this Chapter or before the Commissioner under sect
The Agricultural Income-tax Officer or Assistant Commissioner may, for the purposes of this Act,
(1) require any firm or Hindu undivided family to furnish him with a return of the members of the firm, or of the manager or adult male members of the family, as the case may be, and of their addresses;
(2) require any person whom he has reason to believe to be a trustee, guardian, common manager, or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian, common manager, or agent, and of their addresses.
The Agricultural Income-tax Officer or any person authorised by him in writing in this behalf may inspect and, if necessary, take copies or cause copies to be taken, of any register of the members, debenture-holders or mortgagees of any company or of any entry in such register.
(1) Any amount specified as payable in a notice of demand under section 33 or an order under section 35, section 36 or section 37, shall be paid within the time, at the place and to the person mentioned in the notice or order, or if a time is not so mentioned, then on or before the first day of the second month following the date of the service of the notice or order, and any assessee failing so to pay shall be deemed to be in default;
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(1a) If the amount specified in any notice of demand issued under section 33 is not paid within the time mentioned therein, the assessee shall be liable to pay simple interest at the rate of two per centum for each English calendar month following the month in which the demand is payable up to the month prior to the month in which such demand is p
(1) When an assesses is in default in making a payment of agricultural income-tax, the Agricultural Income- tax Officer may in his discretion direct that, in addition to the amount of the arrears, a sum not exceeding half that amount shall be recovered from the assessee by way of penalty.
(2) For the purposes of sub-section (1), the Agricultural Income-tax Officer may direct the recovery of any sum less than half the amount of the arrears and may enhance the sum so directed to be recovered from time to time in the case of a continuing default, so however that the total sum so directed to be recovered shall not exceed half the amount of the arrears payable.
(3) The Agricultural Income-tax Officer may forward to the Collector a certificate under h
(1) Notwithstanding the issue of a certificate to the Collector under sub-section (3) of section 45, the
(2) If any assessee is in receipt of any 40[income chargeable under the head of income "Salaries" under the enactments relating to Indian income- tax,] the Agricultural Income-tax Officer may require any person paying the same, to decuct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall comply with any such requisition and shall pay the sum so deducted into a Treasury to the credit of the State Government.
(3)
(a) The Agricultural Income-tax Officer may, at any time, or from t
Any sum imposed by way of peanlty under this Act shall be recoverable in the manner provided in this chapter for the recovery of arrear of agricultural income-tax.
(1) If any individual, Hindu undivided family, company, Ruler of 41[a Part B State], firm or other association of persons satisfies the Agricultural Income-tax Officer that the amount of agricultural income- tax paid by him or by it or on his or its behalf or treated as paid on his or its behalf for any year exceeds the amount with which he or it is properly chargeable under this Act for that year, he or it shall be entitled to a refund of any such excess.
(2) The Assistant Commissioner in the exercise of his appellate powers or the Commissioner in the exercise of his powers or revision if satisfied to the like effect shall cause a refund to be made by the Agricultural Income-tax Officer of any amount found to have been wrongly paid or paid in excess.
Sub-secs. (1) to (3) subst. by W.B. Act 28 of 1957.
(1) Notwithstanding anything contained in section 47, a partner of a firm or a member of an association of persons on whose behalf agricultural income-tax is, by section 17, deemed to have been paid by such firm or association, shall be entitled to a refund of agricultural income-tax on account of any difference between the rate of agricultural income-tax applicable under this Act to the total agricultural income of such firm or association and the average rate which would be applicable to the total world income of such partner or member if such total world income were agricultural income chargeable to agricultural income-tax under this Act.
14842. Sub-secs. (1) to (3) subst. by W.B. Act 28 of 1957.(2) Any partner of a firm or member of an
Omitted by W. B. Act 6 of 1975.
Where under any of the provisions of this Act, a refund is found to be due to any person, the Agricultural Income-tax Officer, the Assistant Commissioner or the Commissioner, as the case may be, may, in lieu of payment of the refund, set off the amount to be refunded, or any part of that amount against the agricultural income-tax 47[ interest or penalty] if any, remaining payable by the person to whom the refund is due.
Where through death, incapacity, bankruptcy, liquidation or other cause, a person who would but for such cause have been entitled to a refund under any of the provisions of this Act, or to make a claim under section 47 or section 48 is unable to receive such refund or to make such claim, his executor, administrator or other legal representative, or the trustee or receiver, as the case may be, shall be entitled to receive such refund or to make such claim for the benefit of such person or his estate.
No claim to any refund of agricultural income-tax under this chapter shall be allowed unless it is made within four years from the last day of the financial year commencing next after the expiry of the previous year in which the agricultural income was received.
(1) If a person fails without reasonable cause or excuse
(a) to furnish in due time any of the returns mentioned in section 24 or section 42;
(b) to produce or cause to be produced, on or before the. last date allowed by the Agricultural Income-tax Officer under the first proviso to sub-scetion (4) of section 24 or the date mentioned in the notice under the said sub-section, whichever is the later, such accounts, or documents as are referred to in the notice;
(c) to grant inspection or allow copies to be taken in accordance with the provisions of section 43, he shall, on conviction of such offence before a Magistrate, be punishable with a fine which may extend to fifty rupees.
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If a person makes a statement in a verification mentioned in section 24 or sub-section (3) of section 34 or sub-section (4) of section 36 whcih is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable, on conviction before a Magistrate, with simple imprisonment which may extend to six months, or with fine which may extend to one thousand rupees or with both.
(1) A person shall not be proceeded against for an offence under section 53 or section 54 except at the instance of the Commissioner.
(2) The Commissioner may, subject to such conditions as may be prescribed, either before or after the institution of proceedings compound any such offence.
(1) All particu- lars contained in any statement made, return furnished or accounts or documents produced under the provisions of this- Act, or in any evidence given, or affidavit or deposition made, in the course of any proceedings under this Act other than proceedings under this Chapter, or in any record of any assessment 15648. Words omitted by W.B. Act 19 of 1949.* * * proceedings or any proceeding relating to the recovery of a demand, prepared for the purposes of this Act, shall be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no Court shall, save as provided in sub-section (3) be entitled to require any servant of the 15749. Subst. by the Adaptation of Laws Order. 1950.[Government] to produce before it any such return, accounts, documents or record or any part or such return, accounts, documents or record or any part of such record, or to give evidence before it in res
(1) The 16251. Subst. by the Adaptation of Laws Order: 1950. [State] Government may, 16351a. Words omitted by W.B. Act 4 of 1998.* ***** make rules52 consistent with the provisions of this Act for carrying out the purposes of this Act.
(2) Without prejudice to the generality of the foregoing power, such rules may
(a) prescribe in accordance with the provisions of this Act the manner of ascertainment and determination of agricultural income;
(b) prescribe the procedure to be followed on application for refunds allowable under this Act;
(c) provide for any matter which by this Act is to be prescribed.
(1) An assessee, who is entitled or required to attend before the Appellate Tribunal or any agricultural income-tax authority in connection with any proceeding under this Act otherwise than when required under section 41 to attend personally for examination on oath or affirmation, may attend by a person authorised by him in writing in this behalf, being a relative of or a person regularly employed by the assessee, or a lawyer or accountant or agricultural income-tax practitioner, and not being disqualified by or under sub-section (3).
(2) In this section
(i) a person regularly employed by the assessee shall include any officer of a banking company with which the asessee maintains a current account or has other regular dealings.
&
A receipt shall be given for any money paid or recovered under this Act.
(1) A notice or requisition under this Act may be served on the person therein named either by post, or as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908.
(2) Any such notice or requisition may
(a) in the case of a firm, or a Hindu undivided family, be addressed to any member of the firm or to the manager of the family; and
(b) in the case of the Ruler of 16457.Subst. by the Adaptation of Laws Order. 1950.[A Part B State], a company or any other 16558.Subst. by W.B. Act 3 of 1949.[asociation of persons] be addressed to the principal officer thereof.
(1) Where an assessee is a company having a registered office in 16659.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948.[West Bengal], it shall be assessed by the Agricultural Income-tax Officer of the area in which such registered office is situated.
(2) Where an assessee is a company not having a registered office in 16759.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948.[West Bengal] or is a firm or other 16858.Subst. by W.B. Act 3 of 1949.[association of persons], it shall be assessed by the Agricultural Income-tax Officer of the area where the principal amounts relating to its agricultural income are kept.
(3) In all other cases the assessee shall be assessed by the Agr
(1) The assessee or the Commissioner may, within sixty days of the date upon which he is served with a notice of an order under subsection (5) of section 36, by application in the prescribed form, accompanied, when the application is made by the assessee, by a fee of fifty rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and the Appellate Tribunal shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it to the High Court.
(2) Within sixty days of the date on which an assessee is served with a notice of an order under section 37, enhancing an assessment or otherwise prejudicial to him, he may, by application, accompanied by a fee of fifty rupees, require the Commissioner to refer to the High Court any question of law arising
(1) When any case has been referred to the High Court under section 63, it shall be heard by a Bench of not less than two judges of the High Court, and in respect of such case the provisions of section 98 of the Code of Civil Procedure, 1908, shall so far as may be, apply notwithstanding anything contained in the Letters Patent of the High Court or in any other law for the time being in force.
(2) An appeal shall lie to 17362. Subst by the Adaptation of Laws Order. 1950.[the Supreme Court] from any judgment of the High Court delivered on a reference made under section 63 in any case which the High Court certifies to be a fit one for appeal to 17462. Subst by the Adaptation of Laws Order. 1950.[the Supreme Court].
(3) The provisions of the Code o
No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Act, and no prosecution, suit or other proceeding shall lie against any officer of the 18265. Subst. by the Adaptation of Laws Order. 1950. [Government] for anything in good faith done or intended to be done under this Act.
In computing the period of limitation prescribed for an appeal under this Act or for an application under section 63 the ay on which the order complained of was made, and the time requisite for obtaining a copy of such order, shall be excluded.
Sec. 67 inst. by W.B. Act 31 of 1979.
(1) Notwithstanding anything to the contrary contained in this Act, the State Government may, if it considers necessary so to do, by general or special order to be published in the Official Gazette, exempt any class of persons or association of persons from payment of the whole or any part of agricultural income-tax or reduce the rate of agricultural income- tax payable by any class of persons or association of persons.
(2) The State Government may add to, amend, vary or rescind any order under sub-section (1).
Explanation. For the purposes of this Schedule
(i) "brother" includes the son and the son of a son of a brot
THE SCHEDULE (See section 3.) THE SCHEDULE
(See section 3.)
Rates of agricultural income-tax
A. (1) In the case of every individual or Hindu undivided family (other than a Hindu undivided family consisting of brothers only),
.
.
Rate
(a)
On the first ten thousand rupees of the total agricultural income
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