Act No. 24 of 1947

09th July, 1947

An Act To Provide For Imposition Of A Tax On Agricultural Income.

S.1 Short title, extent and commencement

(1) This Act may be called the Orissa Agricultural Income-tax Act, 1947.

(2) It shall extend to the whole of the Province of Orissa*.

(3) This section shall come into force at once and the remaining sections of this Act shall come into force on such date as the Provincial Government may, by notification, appoint.

*. Extended to all the partially-excluded areas of the Province by notification No. 6511- C.T. 63/47-F., dated the 3rd September 1947 (vide Orissa Gazette), dated the 5th September 1947, Part III. page 287.

S.2 Definition

In this Act, unless there is anything repugnant in the subject or context-

(a) "agricultural income" means-

(1) any rent or income derived from land which is used for agricultural purposes, and is either assessed to land revenue in the Province of Orissa or subject to a local cess or rate assessed and collected by officers of the Crown as such;

(2) 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 produce raised or received by him in respect of which no process has been performed other than a process of the nature described in paragraph (ii);

S.3 Charge of Agricultural income-tax

Agricultural income-tax at the rate or rates specified in the Schedule shall be charged to ench financial year in accordance with and subject to the provisions of this Act on the total agricultural income of the previous year of every person : Provided that the agricultural income-tax shall not be charged on the agricultural income of the Cent at Government or any Provincial. Government or any local authority.

S.4 Application of the Act

Save as hereinafter provided, this Act shall apply to all agricultural income derived from land situate in the Province of Orissa.

S.5 Limits of taxable income

Agricultural income-tax shall be payable by every person whose total agricultural income of the previous year exceeds five thousand rupees.

S.6 Determination of Agricultural income mentioned in sub clause (1) of clause (a) of section 2

The agricultural income referred to in sub-clause (1) of clause (a) of section 2 shall be deemed to be the sum realised in the previous year on account of agricultural income mentioned in the said sub-clause (1), alter making the following deductions:-

(a) any sums actually paid in the previous year on account of land revenue, local rates and cesses, water-rate or water-cess, and municipal taxes in respect of the land from which the agricultural income is derived;

(b) any rent actually paid in the previous year to a superior landlord in respect of the land from which the agricultural income is derived;

(c) a sum equal to such percentage as may be prescribed of the total amount of the rent which accrued due in the previous year in respect of the charges for collecting the same;

(d) any rate paid or payment made in the previous year under the Village Chaukidari Act, 1870 (Bengal Act

S.7 Determination of agricultural income mentioned in sub-clause (2) of clause (a) of section 2

(1) The agricultural income referred to in sub-clause (2 of clause (a) of section 2 shall be assessed on the net amount o such income determined in the prescribed manner.

(2) Rules prescribing the manner of determining the net amount of agricultural income for the purpose of this section shall provide that the following deductions shall be made from the gross amounts of such income, namely:-

(a) any sums actually paid in the previous year as land revenue, a local rates and cesses water-rate or water-cess, and municipal taxes in respect of the land from which the agricultural income is derived.

(b) any rent actually paid in the previous year to a superior landlord in respect of the land from which the agricultural income is derived;

(c) any rate paid or payment made in the previous year under the Village Chaukidari Act, 1870 (Bengal Act VI of 1870), the Khondmals Laws Regulation, 1936 (Orissa Regul

S.8 Exemption of charitable or religious trusts

(1) Where the assessee is a trustee and the trust under which he holds the property is a trust, created for public purposes of a charitable or religious nature, any sum derived from land held under such trust and actually spent for the said purposes, shall not be included in the total agricultural income of such assessee.

(2) In this section purposes of a charitable nature include relief of the poor, education, medical relief and advancement of any other object of general public utility.

S.9 Exemption of Wakfalalaulad

All agricultural income of Muslim trusts referred to in section 3 of the Musalman Wakf Validating Act, 1913 (VI of 1913), created before the commencement of this Act, shall be excluded from the operation of this Act:

Provided that the share of a beneficiary under a trust under the aforesaid Act, commonly known as Wakfalalaulad, shall not be exempted and the tax may be realised from the mutawali and the basis of taxation shall be the share of each beneficiary.

Explanation-For the purposes of this section, a beneficiary means the settler, his family, children and descendants.

S.10 Assessment of a Hindu undivided family

(1) The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such: Provided that if a Hindu undivided family consists of brothers only as explained in the Schedule, the total agricultural income of the family shall be assessed at the rate specified in the Schedule.

(2) The income derived by a woman from her stridhana property snail not be included in the income of the Hindu undivided family.

S.11 Assessment of tax on land held for the benefit of several persons

(1) Save as provided in sections 9, 12 and 13, if a person holds laud from which agricultural 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 shall be assessed on the total agricultural income derived from such land at the rate which would nave been applicable if such person had held the land exclusively for his own benefit, and the agricultural income-tax so payable shall be assessed on the person homing such land, and he shall be liable to pay the same.

(2) Any person holding such land shall be entitled, before paying to any benencrary the amount of agricultural income which such beneficiary is entitled to receive from the agricultural income derived from such land, to deduct the amount of agricultural income-tax at the rate at which the agricultural income is or will be assessed under sub-section (1)

Explanation-In this section "beneficiary" means a

S.12 Assessment of tax on common manager, receiver, etc

Where any person holds land, from which agricultural income is derived, as a common manager appointed under any law for the time being in force or under any agreement or as receiver, administrator or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of the sums payable as agricultural income-tax by each person on the agricultural income derived from such land and received by him shall be assessed on such common manager, receiver, administrator, or the like, and he shall be deemed to be the assessee in respect of the agricultural income tax so payable by each such person and shall be liable to pay the same.

S.13 Court of Wards, etc

In the case of agricultural income chargeable under this Act, which is received by the Court of Wards, the Administrator General or the Official Trustee, the tax shall be levied upon and recoverable from such Court of Wards, Administrator-General, or Official Trustee, in the like manner and to the same amounts as it would be leviable upon and recoverable from any person on whose behalf such agricultural income is received and all the provisions of this Act shall apply accordingly.

S.14 Inclusions to prevent evasion of Tax

(1) In computing the total agricultural income of any individual for the purpose of assessment there snail be included-

(a) so much of the agricultural income of a wife or minor child of such individual as arise directly or indirectly-

(i) from the membership of the wife in a firm of which her husband is a partner,

(ii) from the admission of the minor to the benefits of a partnership in a firm of which such individual is a partner;

(iii) from assets transferred directly or indirectly to the wife by the husband otherwise than for adequate consideration or in connection with an agreement to live apart, or

(iv) from assets transferred directly or indirectly to the minor child, not being a married daughter, by such individual otherwise than for adequate consideration; and

(b) so much of the total agricultural income of any person or associ

S.15 Exemptions in case of life insurances

(1) (a) Agricultural income-tax shall not be payable by an assessee in respect of any sums paid by him out of his total agricultural income to effect an insurance on his own life or on the life of his wife, or in respect of a contract for a deferred annuity on his own life or on the life of his wife, or as a contribution to any provident fund to which the Provident Fund Act. 1925 (XIX of 1923), applies : Provided that agricultural income-tax shall be payable on the remainder of the total agricultural income of such assessee at the rate which would have been applicable if such deduction had not been made.

(b) Nothing in this sub-section shall be deemed to entitle an assessee, who is assessed to income-tax under the Indian Income-tax Act, 1922 (Act XI of 1922) to claim a deduction in respect of any sum paid by him as mentioned in clause (a), if such sum was exempted under section 15 of the said Act.

(2) Where the assessee is a Hindu undivided f

S.16 Exemption of sums spent for charitable purposes

Agricultural income-tax shall not be payable by an assessee in respect of any amount actually spent by him out of his total agricultural income for the benefit of the people of the Province, for charitable purposes such as relief of the poor, education, medical relief and the advancement Of any other object of general public utility : Provided that agricultural income-tax shall be payable on the reminder of the total agricultural income of such assessee at the rate which would have been applicable if such deduction had not been made.

S.17 Non-residents

(1) In the case of any person residing outside the Province of Orissa, his total agricultural income shall be chargeable to agricultural income-tax either in his name or in the name of his agent and in the latter case, such agent shall be deemed to be for all the purposes of this Act the assessee in respect of such tax.

(2) Any person employed by or on behalf of a person residing out of the Province, or through whom the non-resident person is in receipt of any agricultural income upon whom the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer has caused a notice to be served of his intention of treating him as the agent of the non-resident person shall, for all the purposes of this Act, be deemed to be such agent: Provided that no person shall be deemed to be the agent of a non-resident person, unless he has had an opportunity of being heard by the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer as to

S.18 Income-tax authorities

(1) There shall be the following classes of agricultural income tax authorities for the purposes of this Act, namely:--

(a) the Revenue Commissioner;

(b) the Orissa Collector of Agricultural Income-tax;

(c) the Orissa Agricultural Income-tax Officers;

(d) the Orissa Assistant Agricultural Income-tax Officers.

(2) The authorities specified in clauses (b), (c) and (d) of sub-section (1) shall be appointed by the Governor and shall exercise and perform in such areas as the Provincial Government may, by notification, determine, the prescribed powers and duties and their conditions of service and their relation to each other shall be such as may be prescribed.

(3) The Provincial Government may by notification empower any officer other than the authorities specified in clauses (6), (c) or (d) to exercise such powers and perform such duties as may be prescribed.

S.19 Return of income

(1) The principal officer of every company shall prepare and on or before the prescribed date in each year, furnish to the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer as the case may be, a return in the prescribed form and verified in the prescribed manner of the total agricultural income of the company during the previous year: Provided that the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may, in his discretion, extend the date for the delivery of the return in the case of any company or class of companies.

(2) In the case of any person other than a company whose total agricultural income is, in the opinion of the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer, of such amount as to render such person liable to the payment of agricultural income-tax for an financial year, the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer, as

S.20 Assessment

(1) If the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer is satisfied that a return made under section 19 is correct and complete, he shall assess the total agricultural income of the assessee and shall determine the sum payable by him on the basis of such return.

(2) If the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer has reason to believe that a return made under section 19 is incorrect or incomplete, he shall serve on the person who made the return a notice requiring him, on the date to be therein specified, either to attend at the office of the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer or to produce or to cause to be there produced any evidence on which such person may rely in support of the return.

(3) On the day specified in the notice issued under sub-section (2) or as soon afterwards as may be, the Agricultural Income-tax Officer or the Assist

S.21 Penalty for non-submission of return, non-compliance with notice and concealment of income

(1) If the Assistant Agricultural Income-tax Officer or the Agricultural Income-tax Officer or the Collector of Agricultural Income-tax in the course of any proceeding under this Act is satisfied that any person- -

(a) has without reasonable cause failed to furnish the return of total agricultural income which he was required to furnish under sub-section (1) or subsection (2) of section 19 or under section 30 or has without reasonable cause failed to furnish it within the time allowed and in the manner required by a notice under those sections; or

(b) has without reasonable cause failed to comply with a notice under sub-section (2) of section 20; or 

(c) has concealed the particulars of his agricultural income or has deliberately furnished inaccurate particulars of such income;

he may direct that such person shall pay by way of penalty, in the cases referred to in clauses (a) and

S.22 Power to assess individual members of certain firms, associations and companies

(1) Where the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer is satisfied that any firm or other association of individuals carrying on any business, other than a Hindu undivided family or a company is under the control of one member thereof, and such firm or association has been formed or is being used for the purpose of evading or reducing the liability to agricultural income-tat of any member thereof, he may with the previous approval of the Collector of Agricultural Income-tax, pass an order that the sum payable as agricultural income-tax by the firm or association shall not be determined and thereupon the share of each member in the agricultural income of the firm or association shall be included in his total agricultural income for the purpose of assessment thereon.

Explanation-A member of a firm or association who owns the whole or the major portion of the capital of the firm or association shall not by reas

S.23 Tax of deceased persons payable by representatives

(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 before he is served with a notice under sub-section (2) of section 19 or section 30, as the case may be, the Assistant Agricultural Income-tax Officer or the Agricultural Income-tax Officer may serve on his executor, administrator or other legal representative a notice under subsection (2) of section 19 or under section 30 as the case may be and may proceed to assess the total agricultural income of the deceased person as if such executor, administrator or other legal representative were the assessee.

(3) Where the person dies, without having furnished a return w

S.24 Notice of demand

When any tax or penalty is due in consequence of any order passed under or in pursuance of this Act, the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum so payable.

S.25 Appeal against assessment under this Act

(1) Any assessee objecting to the amount or rate at which he is assessed under section 20 or denying his liability to be assessed under the Act or objecting to any order against him under section 21 may appeal to the prescribed authority against the assessment or against such order.

(2) Every appeal under this section shall ordinarily be presented within the prescribed period, but the authority before whom the appeal is filed may admit an appeal after the expiration of the prescribed period, if the authority is satisfied that the appellant had sufficient cause for not presenting it within the prescribed period.

(3) The prescribed authority shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing and make such further enquiries as he thinks fit.

(4) Every appeal under this section shall be presented in the prescribed form, and shall be verified in the prescribed manner.

(5) In disposing of an appeal, the

S.26 Appeal against enhancement of assessment

(1) Any assessee objecting to the enhancement of his assessment by an appellate authority under sub-section (5) of section 25 may appeal to the prescribed authority within the prescribed period against the enhancement.

(2) The prescribed authority shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing and make such further enquiries as he thinks fit.

(3) Every appeal under this section shall be presented in the prescribed form and shall be verified in the prescribed manner.

(4) Save as provided in section 28 the orders passed by the prescribed authority on appeals preferred under this section shall be final.

S.27 Reference to the Revenue Commissioner

(1) Any person aggrieved by an order passed under section 22 may, within thirty days of the date on which he was served with notice of such order, lodge an appeal in the office of the Collector of Agricultural Income-tax.

(2) The appeal shall be in the prescribed form, and shall be verified in the prescribed manner.

(3) The Collector of Agricultural Income-tax shall refer such appeal with a statement of his own opinion thereon to the Revenue Commissioner for decision; and the Revenue Commissioner shall decide the appeal after hearing the appellant and any person deputed by the Collector of Agricultural Income-tax: Provided that before making a reference to the Revenue Commissioner the Collector of Agricultural Income-tax may, and at the request of the appellant shah, decide the matter in dispute and thereupon the assessee may withdraw his appeal or proceed with it.

(4) The decision of the Revenue Commissioner shall be forwarded to the Collector of Agric

S.28 Power of revision

(1) The agricultural income-tax authority immediately superior to the authority disposing of an appeal under section 25 or 26 may, either on his own motion or on application of the aggrieved party, call for the record of such appeal : Provided that nothing in this sub-section shall affect the power of the superior authority to reject the application summarily without calling for the record, if it considers that there is no sufficient ground for interfering : Provided further that no such application shall be rejected summarily unless the applicant or his pleader has had a reasonable opportunity of being heard in support of the same.

(2) On receipt of the record, such superior authority may make such enquiry or cause such enquiries to be made and subject to the provisions of this Act may pass such orders thereon as he thinks fit : Provided that he shall not pass any order prejudicial to an assessee other than an order declining to interfere, without hearing him or g

S.29 Reference of case by the Revenue Commissioner to High Court

(1) If, in the course of any assessment under this Act or any proceeding in connection therewith other than a proceeding under Chapter VI, a question of law arises, the Revenue Commissioner may, either of his own motion or on reference from any agricultural income-tax authority subordinate to him, draw up a statement of the case and refer it with his own opinion thereon to the High Court.

(2) Within sixty days of the date on which he is served with notice of an order under section 25 or 26 or of an order under section 28 enhancing an assessment or otherwise prejudicial to him, or of a decision by the Revenue Commissioner under section 27 the assessee in respect of whom the order or decision was passed may, by application accompanied by a fee of one hundred rupees or such lesser sum as may be prescribed, require the Revenue Commissioner to refer to the High Court any question of law arising out of such order or decision, and the Revenue Commissioner shall, within si

S.30 Income escaping assessment

If for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any financial year, or has been assessed at too low a rate, the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer, as the case may be, may, at any time within three years of the end of that financial year, serve on the person liable to pay agricultural income-tax on such agricultural income or, in the case of a company, on the Principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 19 and may proceed to assess or re-assess such income, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section: Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment or full assessment, as the case may be.

S.31 Rectification of mistake

(1) The authority which passed an order on appeal or revision may, at any time within three years from the date of such order, and the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may, at any time within three years from the date of any demand made upon an assessee, of his own motion, rectify any mistake apparent from the record of the appeal or assessment, as the case may be, and shall within the like period rectify any such mistake as has been brought to his notice by such assessee : Provided that no such rectification shall, if it has the effect of enhancing the assessment, be made unless the appellate or revising authority or the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer, has given notice to the assessee of his intention so to do and has allowed him a reasonable opportunity of being heard.

(3) Where any such rectification has the effect or reducing the assessment, the Agricultural Income

S.32 Tax to be collected to the nearest anna

In the determination of the amount of agricultural income-tax or of a refund payable under this Act, fractions of an anna less than six pies, shall be disregarded, and fractions of an anna equal to or exceeding six pies shall be regarded as one anna.

S.33 Power to take evidence on oath

(1) The agricultural income-tax authorities shall, for the purposes of this Chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V of 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 such proceeding before the said authorities under this Chapter shall be deemed to be a "judicial proceeding" within the meaning of sections 193 and 228 (XLV of 1860) and for the purposes of section 196 of the Indian Penal Code.

(2) If any person assessed to agricultural income-tax in respect of agricultural income mentioned in sub-clause (1) of clause (a) of section 2 produces before any agricultural income-tax authority for the purpose of calculating

S.34 Power to call for information

The Collector of Agricultural Income-tax the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may, for the purposes of this Act,-

(1) require any firm or Hindu undivided family to furnish him with a return of the names of members of the firm or of the names of manager or the brothers or their widows and sons of brothers and the sons of the sons of brothers 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 or agent to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent and of their addresses.

S.35 Tax when payable

(1) Any amount specified as payable in a notice of demand under section 24 or an order under section 25, 26, 27 or 28 shall be paid in not more than four equal instalments.

(2) The first of such instalments, shall be paid within one month of the date of the notice of demand or of the order, as the case may be, and the second and subsequent instalments shall be paid at intervals of approximately thirty days on such dates as may be fixed by the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer.

(3) If any such instalment is not paid on the date fixed under sub-section (2) the assessee shall be in default: Provided that when an assessee has presented an appeal under section 25 or 26, the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may, in his discretion, treat the assessee as not being in default as long as such appeal is undisposed of, and if in any such case the Agricultural Income-tax Officer

S.36 Penalty for default in payment

(1) When an assessee is in default in making a payment of agricultural income-tax, the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may, in his discretion, direct that, in addition to the amount of the arrears, a sum not exceeding one-eighth of that amount shall be recovered from the assessee by way of penalty.

(2) For the purpose of sub-section (1) the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may direct the recovery of any sum less than one-eighth of 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 one-eighth of the amount of the arrears payable.

(3) When an assessee is in default, the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may forward to the Collector a certificate under his signature

S.37 Recovery of penalties

Any sum imposed by way of penalty under the provisions of section 21 or section 36 shall be recoverable in the manner provided in this Chapter for the recovery of an arrear of tax.

S.38 Right, title and interest of a member of Hindu undivided family or of other persons on whose behalf property is held to pass to the purchaser when property is sold for realisation of arrears of tax

(1) Where any property of a Hindu undivided family is sold for the realization of arrears of agricultural income-tax, the right, title and interest of all members of such family in the property shall pass to the purchaser.

(2) Where any person has been assessed to agricultural income-tax on the agricultural income derived from land held by him wholly or partly for the benefit of other persons and the tax payable by him is in arrear, the land so held by him may be attached and sold for the realisation of such arrears and on such sale, the right, title and interest of such persons in the said land shall pass to the purchaser.

S.39 False statement in declaration

If any person makes a statement in a verification mentioned in section 19 or section 25 or 26 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be deemed to have committed the offence described in section 177 (XLV of 1860) of the Indian Penal Code.

S.40 Prosecution to be at the instance of the Collector

(1) A person shall not be proceeded against for an offence under section 39 except at the instance of the Collector of Agricultural Income-tax.

(2) Before instituting proceedings against any person under sub-section (1), the Collector of Agricultural Income-tax shall call upon such person to show cause why proceedings should not be instituted against him.

(3) The Collector of Agricultural Income-tax may stay any such proceeding or compound any such offence.

S.41 Failure to furnish returns to supply information

If any person fails, without reasonable cause or excuse, to furnish in due time any of the returns mentioned in section 19 or section 34, he shall be punishable with fine which may extend to five rupees for every day during which the default continues.

S.42 Place of assessment

(1) An assessee shall subject to any orders passed under sub-section (2) he assessed at the headquarters of the district in which is situated the land from which the greater part of the agricultural income in respect of which he is assessed is derived.

(2) (a) An assessee may, on receipt of the first notice served on him under sub-section (2) of section 19 apply to the Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer by whom such notice is served to be assessed at his usual place of residence or at the place where the accounts relating to his agricultural income are kept if either of such places is situated in the Province of Orissa and such Agricultural Income-tax Officer or the Assistant Agricultural Income-tax Officer may pass an order that the assessee shall be assessed at the place specified in the application, or refer the matter to the Collector of Agricultural Income-tax, whose decision shall be final

(

S.43 Bar of suits in Civil Courts

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 Crown for anything in good faith done or intended to be done under this Act.

S.44 Computation of periods of limitation

In computing the period of limitation prescribed for any appeal under this Act, the day on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded.

S.45 Appearance by authorized representative

Any assessee, who is entitled or required to attend before any income-tax authority in connection with any proceeding under this Act, may attend either in person or by any person authorised by him in writing in this behalf

S.46 Receipts to be given

A receipt shall be given for any money paid or recovered under this Act.

S.47 Service of notice

(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 (V of 1908).

(2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager, or any adult male member of the family, and, in the case of any other association of individuals, be addressed to the principal officer thereof, and any such notice or requisition so addressed shall be deemed to be a notice or requisition to the firm, family or association of individuals as the case may be.

S.48 Indemnity

Every person deducting, retaining or paying any tax in pursuance of this Act in respect of income belonging to another person is hereby indemnified for the deduction, retention or payment thereof.

S.49 Powers of income tax authorities to call for papers or documents

Nothing in this Act shall be deemed to authorise any agricultural income-tax authority to call for any papers or documents for the purpose of ascertaining agricultural income or for any other purpose under this Act except the papers noted below :-

(a) papers showing the amount of rent which accrued due in the previous year ;

(b) papers showing the actual receipt of agricultural income by an assessee in the previous year;

(c) ledgers showing the actual expenditure incurred for which a deduction or exemption is claimed under this Act;

(d) original vouchers supporting the items of expenditure referred to in clause

(c); and (e) any other paper relevant to the ascertaining of the actual income of an assessee or verification of claims for deduction made by an assessee.

S.50 Power to make rules

(1) The Provincial Government may, after previous publication, make rules for carrying out the purposes of this Act, and such rules may be made for the whole of the Province or for such part thereof as may be specified.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may-

(a) prescribe the manner in which the net income from land referred to in sub-section (1) of section 7 shall be calculated;

(b) prescribe the manner of service of a notice on a non-resident person under section 17;

(c) prescribe the powers and duties of Agricultural income-tax authorities appointed under sub-section (2) of section 18, the relation of such authorities to each other and the conditions of service of such authorities; 

(d) prescribe the date on or before which returns shall be submitted under sub-section (1) of section 19, the form of such returns a