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BENGAL AGRICULTURAL INCOME TAX ACT, 1944

BENGAL AGRICULTURAL INCOME TAX ACT, 1944

4 of 1944

26th August, 1943

An Act to provide for the imposition of a tax on agricultural income derived from land situated in Bengal. WHEREAS it is necessary to make an addition to the revenues of Bengal, and for that purpose to impose a tax on agricultural income derived from land situated in Bengal. Preliminary

Section 1 Short Title, Extent and Commencement.

(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.

Section 2 Definitions.

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

(c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator, or the receiver of rent-in-kind of any land with respect to which, or the produce of which, any operation mentioned in items (ii) and (iii) of sub-clause (b) is carried on :

33.This proviso was subst. by W.B. Act 22 of 1977 w.e.f. 1.4.77.Provided that

(i) the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling house, or as a store-house or other out-building, and

(ii) the land is either assessed to land revenue or is subject to a local rate assessed and collected by officers of the Government as such or where the land is not so assessed to land revenue or subject to a local rate, it is not situated

(A)in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year; or

(B)in any area within such distance, not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (A), as may be specified by the Central Government 44.Words subst. by W.B. Act 18 of 1989.[under the enactments relating to Indian income-tax;]

(2)"Agricultural Income-tax Officer" means a person appointed to be an Agricultural Income-tax Officer under section 21 55.Words inst. by W.B. Act 6 of 1975.[and includes

66.Clause (2a) which was inst. by W.B.Act 8 of 1990 was subst. by W.B. Act 11 of 1995.(2a) "Appellate Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994;

(3)"assessee" means a person by whom agricultural income-tax is payable;

(4)"Assistant Commissioner" means the person appointed as Assistant Commissioner of Agricultural Income-tax under section 21;

(5)"Commissioner" means the person appointed to be the Commissioner of Agricultural Income-tax, 77.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal], under section 21;

88.Clause (6)was subst. by W.B. Act 22 of 1977.

(6)"company" means a domestic company or foreign company. Explanation:

(a) "Domestic company" means a company formed and registered under the Companies Act, 1956 and includes a company formed and registered under any law relating to companies formerly in force in any part of India :

Provided that the registered office of the company is in India.

(b) "Foreign company" means a foreign company within the meaning of section 591 of the Companies Act, 1956 and includes any foreign association whether incorporated or not, which the Government may, by general or special order, declare to be a foreign company for the purposes of this Act;

99. Clause (6A)was inst. by W.B. Act 22 of 1977.(6A) "family" in relation to an individual shall be deemed to consist of his or her spouse, minor sons, unmarried daughters, as also major sons, daughters-in-law, son's minor sons and unmarried daughters in common mess ;

(7)"firm", "partner" and "partnership" have the same meanings respectively as in the Indian Partnership Act, 1932, provided that the expression "partner" includes any person who being a minor has been admitted to the benefits of partnership ;

(8)"Hindu undivided family" means a Hindu undivided family governed by mitakshara law;

(9)"person" includes a Hindu undivided family, a firm, 1010.Subst. by the Adpatation of Laws Order. 1950.[and a company];

(10)"prescribed" means prescribed by rules made under this Act;

(11)"previous year" means

(a) the twelve months ending on the 31st day of March next preceding the year for which the assessment is to be made, if the accounts of the assessee have been made up to a date within the said twelve months in respect of a year ending on any date other than the 31st day of March, then at the option of the assessee the year ending on the day to which his accounts have been so made up;

(b) such period as may be determined1111.See notification No 609C. dated the 8.3.45, published in the Cal. Gaz. of 1945,Part I, page 415 and notification No. 2776C, dated the 23.9.46, published in the Calcutta Gazette of 1946, Part I, page 1427. by the Commissioner in the particular case of any person or class of persons;

(c) in the case of income which is partially agricultural income from land and partially 1212.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,] and the business concerned has been newly set up in the financial year preceding the year for which the assessment is to be made, the period from the date of the setting up of such business to the 31st day of March next following, or to the last day of the period determined under sub-clause (6), or, if the accounts of the assessee are made up to some other date than the 31st day of March and the case is not one for which a period has been determined by the Commissioner under sub-clause (6), then at the option of the assessee, the period from the date of the setting up of such business to such other date :

Provided that when such other date does not fall between the setting up of such business and the next following 31st day of March it shall be deemed that there is no previous year :

Provided further that where in this clause an option is exercisable by the assessee it shall not be exercisable more than once except with the consent of the Agricultural Income- tax Officer and upon such conditions as such officer may think fit :

Provided further that where in this clause an option is exercisable by the assessee and he has been assessed after he has exercised such option it shall not be exercisable by him again so as to vary the meaning of the expression "previous year" as then applicable except with the consent of the Agricultural Income-tax Officer :

Provided also that where the assessee is a partner in a firm, the expression "previous year" in respect of his share of the agricultural income of the firm means the previous year as determined for the assessment of the agricultural income of the firm;

(12)"principal officer" used with reference to 1313.Subst. by the Adaptation of Laws Order, 1950.[a Part B State], a company or any other association means

(a)(i) the manager or agent in 1414.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal] of the Ruler of the 1513.Subst. by the Adaptation of Laws Order, 1950.[Part B State], or

(ii)the secretary, treasurer, manager or agent of the company or association; or

(b)any individual connected with the 1613.Subst. by the Adaptation of Laws Order, 1950.[Part B State], company or association upon whom an Agricultural Income-tax Officer has served a notice of his intention of treating him as the principal officer thereof;

(13)"public servant" has the same meaning as in the Indian Penal Code;

(14)"received" used with reference to the receipt of the agricultural income by a person shall include

(1)receipt by an agent or servant on behalf of a principal or master respectively,

(2)receipts by other persons which are deemed to be his receipts under the provisions of this Act, and shall also include receipts of agricultural income by way of adjustment of accounts with any other person;

1715.Clause (15)was omitted by the Adaptation of Laws Order, 1950.* * * * * .j,

(16)"total agricultural income" means the total amount of agricultural income referred to in section 4 and computed in the manner laid down in this Act;

1816.Clause (17)was subst. by W.B.Act 6 of 1975.(17)"total world income" means the sum offer)

(a) the total income as defined in 1917.Words subst.by W.B.Act 18 of 1989.[the enactments relating to Indian income-tax,] and

(b)the total agricultural income as defined in this Act, and

(c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48;

(18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset,

(a)in the case of assets acquired in the previous year, the actual cost to the assessee,

(b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be.

CHAPTER 1 .

Section 3 Definitions.

2018. 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 subst. by W.B. Act 15 of 1983.Provided that if the total world income of the previous year of any individual or Hindu undivided family consists of agricultural income as well as other income, agricultural income-tax shall be chargeable under sub-section (1) on such part of the agricultural income as exceeds ten thousand rupees at the highest rate which would have been chargeable if the total world income were the agricultural income :

2418. 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.Provided further that in such cases increase in the quantum of tax in view of the application of the highest rate shall not exceed fifty per centum of the amount by which the total world income exceeds the agricultural income.

2521. Sub-sec. (2) was inst. by W.B. Act 6 of 1975. Then there was substitution of some words by W.B. Act 15 of 1983. Finally, the present sub-sec. (2) was subst. by W.B. Act 29 of 1994 w.e.f. 1.4.94.(2) Notwithstanding anything contained in sub-section (1), agricultural income-tax shall not be charged in respect of

(a) the total agricultural income of the previous year of any individual or Hindu undivided family where such total agricultural income does not exceed ten thousand rupees;

(b) the total agricultural income of the previous year of the Central Government or any State Government or any local authority;

(a) the total agricultural income of the previous year of any individual or Hindu undivided family where such total agricultural income does not exceed ten thousand rupees;

(b)the total agricultural income of the previous year of the Central Government or any State Government or any local authority;

2622.Clause (c)was subst. by W.B. Act 3 of 1995.

(i)land which is used for agricultural purposes other than those for producing tea,

(ii) land by agriculture other than that for producing tea,

(iii)land by 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, other than tea, raised or received by him fit to be taken to market, or

(iv)land by the sale by a cultivator or receiver of rent-in-kind of the produce, other than tea, raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-clause (iii).

Section 4 Total Agricultural Income

.. 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.by W.B.Act 22 of 1977.(b) any agricultural income derived from property held under trust including Muslim trusts commonly known as Wakf-al-al-aulad or other legal obligation wholly or in part for religious or charitable purposes, to the extent to which such income is applied to such purposes.

Explanation. [In this clause] "charitable purpose" includes relief of the poor, education, medical relief and the advancement of any other object of general public utility.

CHAPTER 2 Computation of agricultural income-tax and allowances

Section 5 Heads of Charge to Agricultural Income-tax.

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.

Section 6 Computation of Tax and Allowances under the head "Agricultural Income from Rent or Revenue".

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 22 of 1977. such land has been acquired, reclaimed or improved by him by the use of borrowed capital, the amount of any interest paid by him in the previous year in respect of such capital:

Provided that the interest allowable under this clause shall not exceed the interest which the assessee is liable to pay in respect of such mortgage, charge or capital as a borrower under section 30 of the Bengal Money-lenders Act, 1940 ;

(3) any sum paid by him in the previous year as interest on any loans taken by him under the Agriculturists' Loans Act, 1884, or the Land Improvement Loans Act, 1883, in respect of such land;

(4) in respect of the maintenance of any irrigation or protective work or other capital asset the amount paid in the previous year on account thereof. Explanation. "Maintenance" includes current repairs and includes also in the case of protective dykes and embankments all such work as may be necessary from year to year for repairing any damage or destruction caused by flood, or other natural causes;

(5) depreciation at the prescribed rate in respect of any irrigation or protective work or other capital asset, constructed or acquired after the commencement of this Act for the benefit of the land from which such agricultural income is derived or for the purpose of deriving such agricultural income from such land;

(6) any sum paid by him in the previous year as premium in order to effect any insurance against loss of or damage to such land or any crops to be raised or cattle to be reared thereon;

(7) in respect of the cost of collection of such rent or revenue including the cost of maintenance of any katchari or other capital assets and any expenses of litigation, a sum equal to fifteen per centum of the total amount of rent or revenue which accrued to him in the previous year in respect of the land from which such rent or revenue is derived :

Provided that in the case of an assessee who can produce his accounts audited and certified to be correct by an accountant, and at the option of such assessee recorded in writing the allowance shall be, instead of such sum, the actual cost of collection incurred during the previous year as determined by the Agricultural Income-tax Officer on the basis of such accounts, subject to a maximum equal to twenty per centum of the total amount of rent or revenue which accrued to him in the previous year in respect of the land from which rent or revenue is derived. Explanation. "Accountant" in this proviso has the same meaning as in clause (iii) of sub-section (2) of section 58 and includes the Accountant-General, 26[West Bengal], and any person auditing accounts under his direction and control :

Provided further that the assessee, having once exercised the option to claim the actual cost on the basis of his accounts as the allowance admissible as aforesaid, shall not be entitled in any future year to claim instead the alternative allowance admissible except with the previous sanction of the Assistant Commissioner;

(8) in the assessment made for each of the three financial years ending on the 31st March, 1945, the 31st March, 1946, the 31st March, 1947, respectively, in respect of the cost of collection of such rent or revenue and in addition to the allowance specified in clause (7), if the total amount of the rent or revenue received by the assessee in the previous year exceeds the total amount of rent or revenue which accrued to such assessee in the previous year by more than five per centum of such amount accrued, a sum equal to one-fifth of the amount by which such amount received exceeds such amount accrued;

(9)when rent derived from such land is rent-in-kind the cost incurred by the assessee

(i) in performing any process contemplated in item (ii) of sub-clause (b) of clause (1) of section 2 for rendering the produce which comprises such rent-in-kind fit to be taken to market;

(ii) in transporting such produce to market;

(iii) in maintaining in good repair any agricultural implements or machinery and in providing for the upkeep of cattle for the purposes of such process or transport;

(10) any other expenditure of the assessee, not being in the nature of capital expenditure or personal expenditure, laid out wholly and exclusively for the purpose of deriving such agricultural income from such land.

Section 7 Computation of Tax and Allowances under the Head "Agricultural Income from Agriculture".

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

(iv) in maintaining agricultural implements and machinery in good repair and in providing for the upkeep of cattle for the purpose of such cultivation, process, or transport ,

Provided that in the case of an agricultural income derived from land possessed by an individual or a Hindu undivided family and cultivated by such individual or by the members of such family with or without the aid of servants or hired labourers or of both, the allowance admissible under this clause shall, instead of such cost, be a sum equal to fifty per centum of the market value of the produce raised from such land;

(2) any sum 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;

(3) 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 such land has been acquired, reclaimed or improved by him by the use of borrowed capital, the amount of any interest paid by him in the previous year in respect of such capital :

(4) any sum paid by him in the previous year as interest on any loans taken by him under the Agriculturists' Loans Act, 1884, or the Land Improvement Loans Act, 1883, in respect of such land;

(5) in respect of the maintenance of any irrigation or protective work or other capital assets the amount paid in the previous year on account thereof. Explanation. "Maintenance" includes current repairs and includes also in the case of protective dykes and embankments all such work as may be necessary from year to year for repairing any damage or destruction caused by flood or other natural causes;

(6) depreciation at the prescribed rate in respect of any irrigation or protective work or other capital asset constructed or acquired after the commencement of this Act for the benefit of the land from which such agricultural income is derived or for the purpose of deriving such agricultural income from such land;

(7)any sum paid by him in the previous year as premium in order to effect any insurance against loss of or damage to such land or any crops to be raised or cattle to be reared thereon;

(8) in respect of any machinery or plant used exclusively for agricultural purposes which has been sold or discarded, the amount by which the written down value of the machinery or plant exceeds the amount for which the machinery or plant is actually sold or its scrap value:

Provided that such amount is actually written off in the books of the assessee;

(9)any other expenditure of the assessee not being in the nature of capital expenditure or personal expenditure laid out wholly and exclusively for the purpose of deriving such agricultural income from such land ;

3228. Clause (9a) was inst. by W.B. Act 16 of 1994.

(9a) any sum of allowance computed under sub-section (2);

(10) any other sum which may be prescribed.

Section 7A Computation of Agricultural Income of Company, Firm or Other Association of Persons.

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.

Section 8 Computation of Tax on Mixed Incomes.

(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;

(b) where there is a common charge on both agricultural income assessable under this Act and income chargeable under 3632.Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian income-tax], and such charge is an allowance permissible both under this Act and 3732.Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian income-tax], then, if for the purposes of 3832.Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian income-tax], the part of such charge which is to be deemed to be the allowance 3933.Words subst. by W.B. Act 18 of 1989. [permissible under those enactments] has been 4034.Words subst. by W.B. Act 18 of 1989. [determined under those enactments,] the remaining part of such charge shall be deemed to be the allowance to which agricultural income assessable under this Act is subject.

35(1A) Notwithstanding anything contained in this Act, in the case of tea [the plant Camellia Thea (Linn.)] grown in West Bengal and sold by the grower himself or his agent after manufacture, the agricultural income derived therefrom shall, as long as for the purposes of assessment of income-tax under the enactments relating to Indian income-tax, the income derived therefrom is computed under those enactments in such manner as to include agricultural income, be deemed to be that portion of such income as so computed on which income-tax is not payable under those enactments, and agricultural income-tax at the rates specified in the Schedule shall be payable on the whole of such agricultural income as so computed.

Explanation. Where such income is derived from lands partially in and partially without West Bengal, agricultural income-tax shall be levied under this Act on such portion of that income as is attributable to lands in West Bengal according to the following principles, namely:

(i)where the proportion of such income attributable to lands in West Bengal has been determined for the purposes of the

(ii) where the proportion of such income attributable to lands in West Bengal cannot be determined by the method specified in clause (i) of this Explanation, such proportion shall be determined in such manner as may be prescribed.

4136.Sub-sec.(1B) was added by W.B. Act 18 of 1989 w.e.f. 18.10.1979.(1B) Where the computation of the income derived from tea has not been completed for the purposes of assessment of income-tax under the enactments relating to Indian income-tax, or where such computation has been completed but the assessment under the enactments relating to Indian income-tax has been annulled or set aside under those enactments and no order of assessment under section 25 has been made within six years from the end of the year in which the agricultural income was first assess-able, the Agricultural Income-tax Officer shall, notwithstanding anything to the contrary contained in this Act, assess the agricultural income derived from tea in such manner and within such period as may be prescribed and shall determine the sum payable by the assessee on the basis of such assessment :

Provided that the Agricultural Income-tax Officer may, of his own motion, and shall, on an application made within one year from the date of assessment under the enactments relating to Indian income-tax and accompanied by a certified copy of the order, modify the assessment under this sub-section :

Provided further that the Agricultural Income-tax Officer shall not, of his own motion, modify such assessment without giving the assessee a reasonable opportunity of being heard :

Provided also that no order of modification of assessment shall be made after the expiry of six years from the end of the year in which the agricultural income was first assessed under this subsection.

4237.Sub-sec (2) was omited by W.B. Act 12 of 1980.* * * * * 4338.Sub-sec.(2A) which was inst. by W.B. Act 31 of 1979 was omitted by W.B. Act 12 of 1980.* * * * * (3) For the purpose of the assessment of agricultural income-tax under this section or any rule made thereunder a certified copy of an order of an assessment under 4439.Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian income-tax] or

Section 9 Computation of Allowances Where Estates Extend beyond West Bengal.

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.

Section 10 Exemptions from assessment of Tax.

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;

(i) to effect an insurance on the life of such person or on the life of a wife or husband or minor child of such person or in respect of a contract for a deferred annuity on the life of such person or on the life of a wife or husband or minor child of such person;

(ii) where the assessee is a Hindu undivided family, to effect an insurance on the life of any male member of such family or of the wife or a minor child of any such member :

Provided that the aggregate of any sums exempted from assessment to agricultural income-tax under this clause shall not exceed one-sixth of the total agricultural income of the assessee.

Section 11 Prevention of double relief.

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.].

Section 12 Inclusion to Agricultural Income.

(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 contained anywhere in this Act, be liable, on the service of a notice of demand by the Agricultural Income-tax Officer in this behalf, to pay that portion of the tax levied on the assessee which is attributable to the income so included, and the provisions of Chapter VI, so far as may be, shall apply accordingly :

Provided that where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay the tax which is attributable to the income from the assets so included.

CHAPTER 3 Liability to assessment in special cases

Section 13 Liability of Guardian, Trustee, Agent, Receiver or Administrator.

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 be deemed to be the assessee in respect of the agricultural income-tax so payable by such minor, lunatic, idiot, person . Section 12 was inst. by W.B. Act 22 of 1977. residing without 46[West Bengal] or other person, as the case may be, and all the provisions of this Act shall apply accordingly.

Section 14 Liability of Court of Wards, Administrator-General and Official Trustees, etc.

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.

Section 15 Rateable payment by Guardian, Trustees, etc.

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.

Section 16 Residuary Provisions for computation and Recovery of Tax under sections 13 and 14.

(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.

Section 17 Tax deemed to be paid on others' behalf by firms and associations.

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.

Section 18 Liability of persons deriving agricultural income jointly for himself and others.

(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 income-tax or its equivalent value in kind if such share is paid in kind reteably paid in respect of such share.

Explanation. In this section "beneficiary" means a person entitled according to law to a portion of the agricultural income derived from such land.

Section 19 Liability in case of discontinued firms or Associations.

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.

Section 20 Agents include persons treated as such.

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.

CHAPTER 4 Income-tax Authorities and Appellate Tribunal

Section 21 Agricultural Income-tax Authorities

(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];

(c) 5553a. Words subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal] Agricultural Income-tax Officers.

(2) The authorities specified in sub-section (1) shall be appointed by the 5654. Subst. by the Adaptation of Laws Order, 1950.[State] Government.

(3) The Commissioner of Agricultural Income-tax, 5753a. Words subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal], shall in respect of the whole of [West Bengal] exercise the powers conferred and perform the duties imposed on him by this Act and by such rules as may be prescribed.

5855. Sub-sec. (3A) inst. by W.B. Act 12 of 1980.(3A) The 5956. Words added by W.B. Act 15 of 1983.[Additional Commissioner of Agricultural Income-tax, West Bengal and the] Deputy Commissioner of Agricultural Income- tax, West Bengal, shall exercise such powers of the Commissioner under this Act or the rules made thereunder, 6056a. The words "except the powers provided under section 37" omitted by W.B. Act 3 of 1999.[* * *], as may be dele- gated to him by the Commissioner with the approval of the State Government.

(4) 6157.Words subst by W.B. Act 15 of 1983.[The Assistant Commissioner of Agricultural Income-tax], shall exercise in respect of 6258.Words subst. by W.B. Act 15 of 1983.[such areas as the State Government may, by notification, in the Official Gazette, determine] all the powers provided under section 34 and such powers of the Commissioner under this Act or the rules made thereunder, except the powers provided under section 37, as may be delegated to him by the Commissioner with the approval of the 6358a. Subst. by the Adaptation of Laws Order, 1950. [State] Government.

(5) The 6458b.Words subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal] Agricultural Income-tax Officers shall, in respect of such areas as the 6558a. Subst. by the Adaptation of Laws Order, 1950.[State] Government may by notification 6659.(i) See notification No. 81F.T., dated the 11.10.47. pub. in Cal Gaz. of 1947. Part I, page 238, (ii) See notification No. 1939 F.T., dated the 26.11.48, pub. in Cal Gaz. of 1948. Part I, page 1610, (iii) See notification No. 317 F.T.. dated the 9.2.51, pub. in Cal. Gaz. of 1951, Part I, page 401, and, (iv) See notification No. 1237 F.T., dated the 17.7.53, pub. in Cal. Gaz. of 1953, Part I, page 2340.determine, exercise the powers conferred and perform the duties imposed on them by this Act and by such rules as may be prescribed.

Section 22 Appellate Tribunal

6760.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 Taxation laws (Second Amendment) Act, 1995,] shall, on the commencement of 7062.Words, figures and brackets subst. by W.B. Act 11 of 1995.[Section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995,] stand transferred to the Appellate Tribunal referred to in clause (2a) of section 2 for hearing and disposal in accordance with the provisions of this Act and the rules made thereunder.

(3) Subject to the previous sanction of the State Government the Appellate Tribunal referred to in clause (2a) of section 2 shall, in so far as it is consistent with the provisions of this Act and the rules made 7163. Words, figures and brackets subst. by W.B. Act 11 of 1995.[make its regulations, or amend its regulations made, under sub-section (7) of section 6 of the West Bengal Sales Tax Act, 1994,] for regulating its business and providing the rules of business in connection with hearing and disposal of appeals referred to in section 36 and applications for reference referred to in section 63 :

Provided that the regulations so amended shall be published in the Official Gazette.

64(4) All regulations made by the Appellate Tribunal before the date of coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, and continuing in force immediately before the said date shall, with effect from the date of coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, continue to be in force until they are made or amended by the Appellate Tribunal.

65(5) Anything done or any action taken by the Appellate Tribunal on or after the 1st day of May, 1995, but before the publication of the notification bringing into force section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, shall be deemed to have been validly done or taken by it.

CHAPTER 5 Machinery of assessment

Section 23 Appellate Tribunal

.(Certificate by company to shareholders receiving dividends.) Omitted by W. B. Act 28 of 1957).

Section 24 Return of Agricultural Income.

7266. 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 furnishing the return, and shall, in the case of agricultural income assessable under section 8, allow such extension of such date as may be necessary to enable the assessee to file any certified copy of an assessment order under the enactments relating to Indian income-tax.

(2) In the case of any person whose 7367. Subst. by W.B. Act 3 of 1949.[total agricultural income] is, in the Agricultural Income-tax Officer's opinion, of such an amount as to render such person liable to agricultural income-tax, the Agricultural Income-tax Officer may serve a notice upon him requiring him to furnish, within such period, not being less than thirty days, as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner setting forth along with such other particulars as may be provided for in the notice 68[his total agricultural income and except in the case of a company, firm or other association of persons, also his total world income during the previous year]:

Provided that the Agricultural Income-tax Officer in his discretion extend the date for the delivery of the return 7469. Some words and figures were omitted by W.B. Act 6 of 1975.[* * * * *].

(3) If any person has not furnished a return within the time allowed by or under sub-section (1) or sub-section (2), or having furnished a return under either of these sub-sections, discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made.

7570. Sub-sec. (4) subst. by W.B. Act 6 of 1975.

(4) The Agricultural Income-tax Officer may serve on any person who has furnished a return under sub-section (1) or upon whom a notice has been served under sub-section (2), a notice requiring him, on a date to be therein specified, either to attend at the Agricultural Income-tax Officer's office or to produce or cause to be produced such accounts or documents as the Agricultural Income-tax Officer may require or to adduce any evidence on which such person may rely in support of the return where a return has already been furnished :

Provided that the Agricultural Income-tax Officer may on reasonable grounds and on application being made to him in this behalf extend the date for the attendance of the person or production of accounts or documents or for adducing evidence and shall in the case of agricultural income assessable under section 8 allow such extension of such date as may be necessary to enable the assessee to file certified copy of an assessment order under 71[the enactments relating to Indian income-tax:] Provided further that the Agricultural Income-tax Officer shall not require the production of any accounts relating to a period more than three years prior to the previous year.

Section 24 Self Assessment.

(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 Officer, after hearing such evidence as such person may produce and such other evidence as the Agricultural Income-tax Officer may require on specified points, shall, by an order in writing, assess the total agricultural income of the assessee 7973. 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,] and determine the sum payable by him on the basis of such assessment.

8076. Sub-sec. (3A) inst. by W.B. Act 18 of 1989 w.e.f. 1.4.80.(3A) The powers conferred by sub-section (4) of section 24 and subsection (3) of this section shall not, except with the permission of the Commissioner, be exercised by the Agricultural Income-tax Officer in the case of agricultural income which is assessed under the provisions of subsection (1A) of section 8 arid regarding which an assessee has submitted, together with his return under section 24, a certified copy of an assessment order under the enactments relating to Indian income-tax.

8177. Sub-sec. (4) omitted by W.B. Act 12 of 1980.* * * * *

(5) If any person fails to make the return required by any notice given under sub-section (2) of section 24 and has not made a return or a revised return under sub-section (3) of the same section or fails to comply with all the terms of a notice issued under sub-section (4) of te same section 8278. Words omitted by W.B. Act 6 of 1975.* * * * * * ••:•• * * * * Us * :j; or fails to produce before the Agricultural Income-tax Officer any order under 8379. Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian income-tax,] or a certified copy thereof, which may be necessary under the provisions of this Act for the purpose of enabling any assessment to be made under section 8, such officer shall make the assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment.

Section 25 Assessment.

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

8177. Sub-sec. (4) omitted by W.B. Act 12 of 1980.* * * * *

Section 26 Set off of loss in computing taxable Agricultural Income.

(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 such loss shall be carried forward to the following year and set off against the sum on which agricultural income-tax is computed to be payable in such year, and if such loss cannot be wholly set off in such year the amount of such loss not so set off shall be carried forward in the same manner to the next following year and so on, but no amount of such loss shall be carried forward for more than six successive years.

Section 26A Advance tax

(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 tax is payable, whichever is higher :

Provided that if the assessee is a partner of a firm and the assessment of the firm has been completed for a previous year later than that for which the last assessment of the assessee has been completed, his share in the profits from the agricultural income of the firm shall, for the purpose of this sub-section, be included in his total agricultural income 81[on the basis] of the latest assessment of the firm.

Section 26B Estimate by Assesses.

8582. 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

(ii) the advance tax payable by him under this Act, and shall pay such amount of advance tax as accords with his estimate in equal instalments on such dates as may be prescribed.

(2) The assessee may send a revised estimate of the advance tax payable by him 85[by such date as may be prescribedl and adjust any excess or deficiency in respect of any instalment already paid in a subsequent instalment or in subsequent instalments.

(3) Any person who has not been previously assessed under this Act shall in each financial year, before the date on which the last instalment of the advance tax is due in his case, if his current total agricultural income is likely to exceed the amount specified in section 3, 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

(ii) the advance tax payable by him under this Act, and shall pay such amount of advance tax as accords with his estimate on such of the dates applicable in his case as have not expired, by instalments which may be revised according to sub-section (2).

8886. Sub-sec. (4) with Expln. inst. by W.B. Act 15 of 1983.(4) After a regular assessment has been made under section 25, any amount paid as advance tax in pursuance of section 26A or of this section shall be deemed to have been paid towards the regular assessment, and where the amount of advance tax paid as aforesaid exceeds the amount payable under the regular assessment the excess shall be refunded to the assessee.

Explanation. In this section, the expression "advance tax" means the agricultural income-tax payable in advance in accordance with the provisions of section 26A or of this section.

Section 26C Payment of interest.

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.

Section 26D Short payment of advance tax.

(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,

(i) interest shall be calculated in accordance with the foregoing provision up to the month prior to the month in which tax is so paid; and

(ii) thereafter interest shall be calculated under sub-section (1) on the amount by which the tax so paid falls short of the tax determined on regular assessment.

Section 26E Interest for non-payment of advance tax.

(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. Sub-section (3) of subst. by W.B. Act 3 of 1998.

(3) The Commissioner, or such other authority appointed under section 21 as may be prescribed, may, in such cases and under such circumstances as may be prescribed, reduce or waive the interest payable by the assessee under this section or under sectin 26D.

(4) In calculating the interest payable under this Act, the amount of advance tax or tax determined on regular assessment under section 25 in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees, where such amount contains a part of one hundred rupees, if such part is fifty rupees or more, it shall be increased to hundred rupees and if such part is less than fifty rupees, it shall be ignored.

Section 26F Sections 26C, 26D and 26E not to apply in certain cases.

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.

Section 26G Assessee to be deemed to be in default in case of nonpayment of advance tax.

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 would have been payable by him had he submitted an estimate or a revised estimate as required under section 26B and all the provisions of section 44 and section 45 shall apply in relation to any advance tax payable in pursuance of section 26A and section 26B as if it were an order for payment of tax on regular assessment under section 25:

Provided that if any interest is payable by an assessee under section 26D or section 26E in respect of any period and penalty is imposed under section 45 read with this section, the aggregate

Section 27 Tax of deceased person payable by Representative.

(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 total agricultural income 9992. Words inst. by W.B. Act 6 of 1975.[and the total world income] of the deceased person as if such executor, administrator or other legal representative were the assessee.

(3) Where a person dies without having furnished a return which he has been required to furnish under the provisions of section 24 or having furnished a return which the Agricultural Income-tax Officer has reason to believe to be incorrect or incomplete, the Agricultural Income-tax Officer may make an assessment of the total agricultural income 10092. Words inst. by W.B. Act 6 of 1975.[and the total world income] of such person and determine the agricultural income-tax payable by him on the basis of such assessment, and for this purpose may by the issue of the appropriate notice which would have had to be served upon the deceased person had he survived, require from the executor, administrator or other legal representatives of the deceased person any accounts, documents or other evidence which he might under the provisions of sections 8, 24 and 25 have required from the deceased person.

Section 28 Assessment in case of discontinued Firm or Association.

(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 shall be recovered from him by way of penalty not exceeding the amount of agricultural income-tax subsequently assessed on him in respect of any agricultural income of the company, firm or 10293a. Subst. by W.B. Act 3 of 1949.[association of persons] up to the date of the discontinuance of its business.

Section 29 Change in constitution of a Firm or Ownership of Business.

(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 preceding that year shall be made on the person succeeding him in like manner and to the same amount as it would have been made on the person succeeded or when the tax in respect of the assessment made for either of such years assessed on the person succeeded cannot be recovered from him, it shall be payable by and recoverable from the person succeeding, and such person shall be entitled to recover from the person succeeded the amount of any tax so paid.

Section 30 Assessment after partition of a Hindu undivided family.

(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 members of such family in definite shares, he shall record an order to that effect :

Provided that no such order shall be recorded until notices of the inquiry have been served on all the members of the family.

(2) Where such an order has been passed, the Agricultural Income-tax Officer shall make an assessment of the total agricultural income 10394.Inst. by W.B. Act 6 of 1975.[and also the total world income] received by or on behalf of the joint family as such, as if no partition had taken place, and each member or group of members shall, in addition to any agricultural income-tax for which he or it may be separately liable and notwithstanding anything contained in clause (b) of section 10, be liable for a share of the agricultural income- tax on the agricultural income so assessed according to the portion of the joint family property allotted to him or it; and the Agricultural Income- tax Officer shall make assessment accordingly on the various members and groups of members in accordance with the provisions of section 25 :

Provided that all the members and groups of members whose joint family property has been partitioned during previous year shall be liable jointly and severally for the agricultural income-tax assessed on the total agricultural income received by or on behalf of the joint family as such up to the date of partition.

(3) Where such an order has not been passed in respect of a Hindu family hitherto assessed as undivided, such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family.

Section 31 Cancellation of assessment where cause is shown.

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.

Section 32 Penalty for concealment of income.

(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 the particulars or has deliberately furnished inaccurate particulars of his total agricultural income or, except in the case of a company, firm or other association of persons, his total world income, he may direct that such person shall pay by way of penalty, in the case referred to in clause (a), in addition to the amount of the agricultural income-tax payable by him a sum not exceeding that amount, and in the cases referred to in clauses (b) and (c), in addition to any agricultural income-tax payable by him, a sum not exceeding the amount of the agricultural income-tax which would have been avoided "[if the particulars of total agricultural income or total world income as returned by such person had been accepted as correct] :

Provided that

(a) no penalty for failure to furnish the return of his total agricultural income 1091. Words inst. by W.B. Act 6 of 1975.[or total world income] shall be imposed on 1102. Words subst. by W.B. Act 6 of 1975.[an assessee whose total world income] is less than five thousand rupees unless he has been served with a notice under sub-section (2) of section 24;

(b) where a person has failed to comply with a notice under subsection (2) of section 24 or section 38 and proves that he has no income liable to agricultural income-tax the penalty imposable under this sub-section shall be a penalty not exceeding twenty-five rupees.

(2) No order shall be made against a person under bub-section (1) unless such person has been heard or has been given a reasonable opportunity of being heard.

(3) No prosecution for an offence against this Act shall be instituted in respect of the same facts on which a penalty has been imposed under this section.

(4) When the Appellate Tribunal, the Commissioner or the Assistant Commissioner makes an order under sub-section (1) he shall forthwith send a copy of the same to the Agricultural Income-tax Officer concerned.

Section 32 Notice of demand.

Section 33A Rounding off of total Agricultural Income.

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.

Section 33B Rounding off of tax or penalty.

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.

Section 34 Appeal against assessment under this Act.

(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 allowed by the Agricultural Income-tax Officer under any of those sections, may appeal to the Assistant Commissioner against the assessment or against such refusal or order :

1177. Provisos added by W. B. Act 6 of 1975.Provided that no appeal shall lie against an assessment made under section 25 unless an amount equal to fifty per cent. of the tax assessed under this Act has been deposited by the appellant :

'"Provided further that no appeal shall lie against an order under subsection (1) of section 45 unless the agricultural income-tax has been paid.

(2) The appeal shall ordinarily be presented within thirty days of receipt of the notice of demand relating to the assessment or panalty objected to or of the intimation of the refusal to pass an order under sub-section (1) of section 30 or of the date of the refusal to make a fresh assessment under section 31 or of the intimation of an order under section 47, 48 or 51, as the case may be; but the Assistant Commissioner may admit an appeal after the expiration of the period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.

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

Section 35 Hearing of appeal.

(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.

(3) The Assistant Commissioner may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if the Assistant Commissioner is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.

(4) In disposing of an appeal, the Assistant Commissioner may

(a) in the case of an order of assessment

(i) conform, reduce, enhance or annul the assessment; or

(ii) set aside the assessment and direct the Agricultural Income- tax Officer to make a fresh assessment after making such further inquiry as the Agricultural Income-tax Officer thinks fit or the Assistant Commissioner may direct, and the Agricultural Income-tax Officer shall thereupon proceed to make such fresh assessment and determine where necessary the amount of agricultural income-tax payable on the basis of such fresh assessment; or

(b) in the case of an order under section 47, section 48 or section 51 confirm, cancel or vary such order; or

(c) in the case of an order under sub-section (1) of section 30, confirm such order or cancel it and either direct the Agricultural Income- tax Officer to make further inquiry and pass a fresh order 8[or] to make an assessment in the manner laid down in sub-section (2) of section 30; or

1189. Clause (cc) inst. by W.B. Act 6 of 1975.(cc) in the case of an order refusing to make fresh assessment under section 31, pass such orders as he may think fit; or

(d) in the case of an order under 10[sub-section (3) of section 24A or] section 32 or sub-section (1) of section 45, confirm or cancel such order or vary it so as either to enhance or reduce the penalty; or

(e) in the case of an appeal against a computation of loss under section 26, confirm or vary such computation :

Provided that the Assistant Commissioner shall not enhance an assessment or a penalty or reduce a refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or such reduction.

(5) The Assistant Commissioner shall on the conclusion of the appeal communicate the orders passed by him to the assessee and to the Commissioner.

Section 36 Procedure of appeal to the Appellate Tribunal.

(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 subst. by W.B. Act 19 of 1949.[it] is satisfied that there was sufficient cause for not presenting it within that period.

(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner, and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of twenty-five rupees.

12012. Sub-sees. (4a) and (4b) inst by W.B. Act 8 of 1990.(4a) The functions of the Appellate Tribunal may be discharged by any of the members, sitting either singly or in Benches of two or more members, as may be determined by the President.

12112. Sub-sees. (4a) and (4b) inst by W.B. Act 8 of 1990.(4b) If the members of a Bench are divided, the decision shall be the decision of the majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President of the Appellate Tribunal for hearing on such point or points to one or more of the members of the Appellate Tribunal; and such point or points shall be decided according to the majority of the members of the Appellate Tribunal who heard the case including those who first heard it :

Provided that if at any time, the Appellate Tribunal consists of only two members, the decision of the Appellate Tribunal shall be that of the President in such case.

(5) The Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders as it thinks fit, and shall communicate such orders to the assessee and to the Commissioner.

(6) Save as provided in section 63 the orders passed by the Appellate Tribunal on appeal shall be final.

(7) Where an appeal is made to the Appellate Tribunal under this section the costs shall be in the discretion of the said Tribunal.

Section 37 Revision by Commissioner.

(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 :

12514. Provisos subst. by W.B. Act 31 of 1979.Provided also that an order declining to interfere shall not be deemed to be an order prejudicial to the interest of the assessee.

(2) An order passed under sub-section (1) shall be final subject to any reference that may be made to the High Court under section 63.

(3) The Commissioner shall not, of his own motion, revise any order under this section after the expiry of three years from the date of the order sought to be revised.

(4) In the case of an application for revision under this section by the assessee the Commissioner shall not revise any order if

(a) the order has been made more than one year previously; or

(b) where an appeal against the order lies to the Assistant Commissioner or to the Appellate Tribunal but has not been made, the time within which such appeal may be made has not expired, or, in the case of an appeal to the Appellate Tribunal, the assessee has not waived his right of appeal; or

(c) where an appeal against the order has been made to the Assistant Commissioner, the appeal is pending before the Assistant Commissioner; or

(d) the order has been made the subject of an appeal to the Appellate Tribunal.

(5) Every application by an assessee under sub-section (4) shall be accompanied by a fee of twenty-five rupees.

12614a. New Explanation added by W. B. Act 3 of 1999.Explanation. For the purposes of this section, the expression "Commissioner" shall include an Additional Commissioner of Agricultural Income-tax appointed under sub-section (2) of section 21.

Section 38 Income escaping assessment.

(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 income or has) deliberately furnished inaccurate particulars thereof, at any time within six years, and in any other case at any time within four years] of the end of that year, serve on the person liable to pay agricultural income-tax on such agricultural income, or in the case of a company or the Ruler of 13018. Subst. by the Adaptation of Laws Order. 1950.[a Part B State], on the principal officer of such company

13120. Proviso subst. by W.B. Act 6 of 1975.Provided that the agricultural income-tax shall be chargeable at the rate at which it would have been lawfully charged had the total agricultural income, and, where necessary, also the total world income, been duly assessed.

13221. Sub-sec. (2) subst. by W.B. Act 9 of 1981.(2) No order of assessment under section 25 or of assessment or reassessment under sub-section (1) shall be made at any time after the expiry,

(a) in any case in which

(i) section 8 or clause (c) of sub-section (1) of section 32 applies, or

(ii) the agricultural income is derived from tea grown in West Bengal and sold by the grower himself or his agent after manufacture,

(b) in other case, of four years from the end of the year in which the agricultural income was first assessable :

Provided that nothing contained in this sub-section shall apply to a re-assessment made in pursuance of an order under section 31, section 35, section 36, section 37, section 63 or section 64.

Explanation I. In computing the period of limitation for the purpose of this section, the period during which an assessment proceeding under this Act or an assessment under 22[the enactments relating to Indian income-tax] having a bearing on the assessment under this Act is stayed by injunction or order of any court shall be excluded.

Explanation II. The provisions of sub-section (2) shall not apply to an assessment, re-assessment or re-computation, which may be completed at any time, where such assessment, re-assessment or re-computation is made on an assessee or any person in consequence of, or for giving effect to, any finding or direction contained

Section 38A Modification or Agricultural Income.

13424. 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 passed by him in respect of assessment of agricultural income-tax under this Act :

Provided that an Agricultural Income-tax Officer shall not, of his own motion, modify an assessment unless the assessee has been given a reasonable opportunity of being heard.

13825. Explanation added by W.B. Act 3 of 1998.Explanation. For the removal of doubt, it is hereby declared that where an Agricultural Income-tax Officer is required to modify an order in respect of any assessment, the expression "in respect of assessment" in this section shall mean an assessment relating to the year in which modification is required to be made in accordance with the order passed by an authority specified in sub-section (3) of section 8, and shall include assessment in respect of any subsequent year which is required to be modified in order to give effect to such modification.

Section 39 Rectification of mistake.

(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 having the effect of enhancing an assessment or reducing a refund shall be made unless the Commissioner, the Appellate Tribunal, the Assistant Commissioner or the Agricultural Income-tax Officer, as the case may be, has given notice to the assessee of his or its intention so to do and has allowed the assessee a reasonable opportunity of being heard.

(2) Where any such rectification has the effect of reducing the assessment, the Agricultural Income-tax Officer shall make any refund which may be due to such assessee.

(3) Where any such rectification has the effect of enhancing the assessment or reducing a refund the Agricultural Income-tax Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 33 and the provisions of this Act shall apply accordingly.

(4) Any assessee objecting to any such rectification which has the effect of enhancing the assessment or reducing a refund may, within thirty days of receipt of the notice of demand referred to in sub-section (3), appeal

(a) in the case where the rectification is made by an Agricultural Income-tax Officer, to the Assistant Commissioner and the provisions of sub-section (3) of section 34 and section 35 shall apply to every such appeal as if it were an appeal against an order of assessment under section 25 or an order of refund under section 47 or section 48;

(b) in the case where the rectification is made by the Assistant Commissioner to the Appellate Tribunal and the provisions of subsections (4), (5), (6) and (7) of section 36 shall apply to every such appeal as if it were an appeal against an order passed by the Assistant Commissioner under section 35 :

Provided that the provisions of section 63 shall not apply to any order passed by the Appellate Tribunal on any such appeal.

Section 39A Mistake in the determination of interest.

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.

Section 40 Tax to be calculated to nearest anna.

Omitted by W.B. Act 28 of 1957.

Section 41 Power to take evidence on oath, etc.

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 section 37, shall be deemed to be a "Judicial proceeding" within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code.

Section 42 Power to call for information.

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.

Section 43 Power to inspect the register of members of any company.

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.

CHAPTER 6 Recovery of tax and penalties

Section 44 Tax when payable.

(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;

***********

(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 paid :

Provided that, where as a result of an order under section 31, section 35, section 36, section 37, 81[section 38A,] section 39, section 63 or section 64, the amount on which interest was payable under this section has been reduced, the interest shall be reduced proportionately and the excess interest paid, if any, shall be refunded.

(2) [Without prejudice to the provisions of sub-section (1a) if an assessee] makes an application within the time mentioned in the notice of [demand under] section 33 for being allowed to pay the tax due by instalments, the Agricultural Income-tax Officer may in his discretion, by order in writing allow the assessee to pay the tax due in instalments not exceeding four in number at such intervals as the said officer may fix in his discretion :

Provided that if as a result of an application made by the assessee, the Agricultural Income-tax Officer allows the assessee to pay the tax due in instalments, the assessee shall be deemed to have waived all his rights of appeal under this Act :

Provided further that if, on being allowed to pay the tax due by instalments, the assessee defaults in the payment of any one instalment he shall be deemed to be a defaulter in respect of the total remaining amount of tax due.

(3) Where an assessee has presented an appeal under section 34 after depositing the amount required under the first proviso to sub-section (1) of that section, the Agricultural Income-tax Officer may, in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the remaining unpaid tax, even though the time for making the deposit has expired, as long as such appeal remains undisposed of.

Section 45 Mode and time of recovery.

(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 his signature specifying the amount of arrears 35 [including interest] due from an assessee, and the Collector on receipt of such certificate, shall proceed to recover from such assessee the amount specified therein as if it were an arrear of land revenue:

Provided that without prejudice to any powers of the Collector in this behalf, he shall for the purpose of recovering the said amount have 14236. Words omitted by W.B. Act 3 of 1949.* * * the powers which under the Code of Civil Procedure, 1908, a Civil Court has 14336. Words omitted by W.B. Act 3 of 1949.* * * for the purpose of the recovery of an amount due under a decree.

(4) No proceeding for the recovery of any tax payable under this Act shall be commenced after the expiration of 14437. Words subs. for the words "three years" by W. B. Act 3 of 1999.[six years] after,

(a) the last date on which the tax is payable without the assessee being deemed to be in default, or

(b) the date on which the last instalment fixed under sub-section (2) of section 44 falls due, or

14538. Proviso added by W.B. Act 28 of 1957.Provided that in computing the said period of [six years] the time during which the recovery of arrears of agricultural income-tax has been stayed, either wholly or in part, by an injunction or any other order of a competent court shall be excluded.

Section 45A Other modes of recovery.

(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 time to time, by notice in writing, require any person, from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee to pay into a Treasury to the credit of the State Government, either forthwith upon the money becoming due or being held or after within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than the amount due.

(b) A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is provided, to be equal.

(c) A copy of such notice shall be forwarded to the assessee at his last address known to the Agricultural Income-tax Officer, and in the case of a joint account to all the joint holders at their last addresses known to the Agricultural Income-tax Officer.

(d) Save as otherwise provided in this sub-section, every person to whom a notice is issued under this sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post-office, banking company or an insurer it shall not be necessary for any pass-book, deposit, receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.

(e) Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of such notice shall be void as against any demand contained in the notice.

(4) Where a person to whom a requisition or notice under this sectior is sent proves to the satisfaction of the Agricultural Income-tax Officer that the sum demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee of that the money demanded or any part thereof is not likely to be due to the assessee or be held for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be.

(5) The Agricultural Income-tax Officer may, at any time or from time to time, amend or revoke any requisition or notice issued under this section or extend the time for making any payment in pursuance of such requisition or notice.

(6) A receipt shall be granted for any amount paid in compliance with a requisition or notice under this section, and the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid.

(7) Any person discharging any liability to the assessee after receipt of a requisition or notice under this section shall be personally liable tc the Agricultural Income-tax Officer to the extent of the assessee's liability for any sum due under this Act or to the extent of his liability to the assessee, whichever is less.

(8) Subject to the provisions of sub-section (4), if a person to whom a requisition or notice under this section is sent fails to make payment in pursuance thereof, he shall be deemed to be an assessee in default in respect of the amount specified in the requisition or notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear of tax due from ?im, in the manner provided in section 45.

(9) The Agricultural Income-tax Officer may apply to the court, in whose custody there is money belonging to the assessee, for payment to him of the entire amount of such money, or, if it is more than the tax due, an amount sufficient to discharge the tax:

Provided that any dues or property exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 shall be exempt from any requisition or notice made under this section.

Section 46 Recovery of penalties.

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.

CHAPTER 7 Refunds

Section 47 Refunds.

(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.

(3) Where agricultural income of one person is included under any provision of this Act in the total agricultural income of any other person such other person only shall be entitled to a refund under this section in respect of such agricultural income.

(4) Nothing in this section shall operate to validate any objection or appeal which is otherwise invalid or to authorise the revision of any assessment or other matter which has become final and conclusive, or the review by any officer of a decision of his own which is subject to appeal or revision or where any relief is specifically provided elsewhere in this Act, to entitle any person to any relief other or greater than that relief.

Section 48 Refunds of tax deemed to have been paid by firms and associations on behalf of others.

14742. 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 association of persons who is deemed to be entitled under the provisions of sub-section (1) to a refund of agricultural income-tax in respect of the previous year may apply to the Agricultural Income-tax Officer in the prescribed manner for such refund, and if the Agricultural Income-tax Officer after such inquiry as

14942a. Sub-sees. (1) to (3) subst. by W.B. Act 28 of 1957.(3) The amount of any refund of agricultural income-tax due under the provisions of sub-section (1) shall be the product of the amount of agricultural income on which tax is deemed to have been paid by a firm or association of persons and has been received by a partner or member, as the case may be, and the difference between the rate of agricultural income-tax applicable to the total agriculatural income of the said firm or association chargeable to agricultural income-tax under this Act, and the average rate of such tax applicable to an amount equivalent to the total world income of such partner or member in the previous year.

(4) "Average rate" in sub-section (3) means the rate obtained by dividing the amount of agricultural income-tax which would by payable 43[by an assessee] in the year of assessment if his total world income in the previous year were agricultural income chargeable to agricultural income-tax at the rates applicable under this Act by the said total world income.

15044. Sub-sec. (5) subst. by W.B. Act 6 of 1975.(5) For the purpose of determining the total world income,

(a) where the total income of an assessee under 15145.Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian Income-tax,] has been computed for the purposes of 15246.Words subst. by W.B. Act 18 of 1989.[those enactments], that computation shall be accepted as determining the total income under 15346.Words subst. by W.B. Act 18 of 1989.[those enactments] for the purposes of this Act and if such computation has not been made the total income of an assessee under15446.Words subst. by W.B. Act 18 of 1989.[those enactments] shall be computed in the manner prescribed;

(b) the agricultural income derived from land outside West Bengal shall be calculated in the manner prescribed.

Explanation, A certified copy of an order computing the total income under 15545.Words subst. by W.B. Act 18 of 1989.[the enactments relating to Indian Income-tax,] shall be conclusive evidence of the contents thereof.

Section 49 Reciprocal relief in respect of double taxation with other Government.

Omitted by W. B. Act 6 of 1975.

Section 50 Power to set off amount of refunds against tax remaining payable.

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.

Section 51 Power of representative of deceased person or persons disabled to make claim on his behalf.

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.

Section 52 Limitation of claims for refunds.

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.

CHAPTER 8 Offences and penalties

Section 53 Failure to make payments or deliver returns or statements or allow inspections.

(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.

(2) If a person after having been convicted of any offence referred to in sub-section (1) continues to commit such offence, he shall be punished for each day after the first during which he continues so to offend with fine which may extend to five rupees.

Section 54 False statement in declaration.

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.

Section 55 Prosecution to lie at the instance of Commissioner.

(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.

Section 56 Disclosure of information by public servant.

(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 respect thereof.

(2) If, save as provided in sub-section (3), any servant of the 15849. Subst. by the Adaptation of Laws Order. 1950.[Gov- ernment] discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.

(3) Nothing in this section shall apply to

(a) the disclosure of any of the particulars referred to in sub-section (I) for the purposes of a prosecution under the Indian Penal Code in respect of any such statement, returns, accounts, documents, affidavit, deposition, record or evidence or for the purposes of carrying into effect the provisions of this Act;

(b) th disclosure to an officer of the Central Government of such facts as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it on income other than agricultural income;

(c) the production by a servant of the 15949. Subst. by the Adaptation of Laws Order. 1950.[Government] before a Court of any document, declaration or affidavit filed or the record of any statement or deposition made in a proceeding under section 30 or to the giving of evidence by a servant of the 16049. Subst. by the Adaptation of Laws Order. 1950.[Government] in respect thereof.

16150. Clause (d) inst. by W.B. Act 3 of 1974.(d) the disclosure of any of the particulars referred to in sub-section (1) to an officer of the Central Government or the State Government for the purpose of audit of receipts and refunds of agricultural income-tax imposed under this Act.

(4) No prosecution shall be instituted under this section except with the previous sanction of the Commissioner.

CHAPTER 9 Miscellaneous

Section 57 Power to make rules

(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;

Section 58 Appearance by authorised representative.

(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.

Explanation. "Banking company" means a banking company as defined in 53section 277F of the "Indian Companies Act, 1913;

(ii) "lawyer" means a Barrister-at-law or Solicitor or any other person entitled to plead in any Court of law in '"[the whole of India except Part B States];

(iii) "accountant" means a registered accountant enrolled in the Register of Accountants, maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holder of a restricted certificate under the Restricted Certificate Rules, 1932, or a member of an Association of Accountants recognised by the Central Board of Revenue;

(iv) "agricultural income-tax practitioner" means any person who has acquired such educational qualifications as may be prescribed and who has, subject to the payment of such fees as may be prescribed, been registered in the manner prescribed, been registered in the manner prescribed as such a practitioner.

(3) If any lawyer or registered accountant is found guilty of misconduct in connection with any agricultural income-tax proceedings by the authority empowered to take disciplinary action against members of the profession to which he belongs, or if any other person is found guilty of such misconduct by the Commissioner, the Commissioner may direct that he shall be thenceforward disqualified to represent an assessee under subsection (1) :

Provided that

(a) no such direction shall be made in respect of any person unless he is given a reasonable opportunity of being heard;

(b) any person against whom such direction is made may, within one month of the making of the direction, appeal to the High Court; and

(c) no such direction shall take effect until one month from the making thereof or, when an appeal is preferred until the disposal of the appeal.

Section 59 Receipts to be given.

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

Section 60 Service of notices.

(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.

Section 61 Place of Assessment.

(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 Agricultural Income-tax Officer of the area in which such assessee resides and where the assessee resides outside 16959.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948.[West Bengal] by the Agricultural Income- tax Officer of the area in which the agent or the principal officer of such assessee resides:

Provided that if the accounts relating to the agricultural income of an assessee are kept in any place in 17059.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948.[West Bengal], such assessee shall have the option of being assessed by the Agricultural Income-tax Officer of the area in which such place is situated.

Explanation. In the case of a Hindu undivided family, an assessee shall for the purpose of this sub-section be deemed to reside where the manager of the family resides.

(4) Where an option is exercisable by an assessee under the proviso to sub-section (3), he shall exercise such option 17160.Subst. by W.B. Act 1 of 1992.[within sixty days from the end of the previous year or, where a notice under sub-section (2) of section 24 is served,] within thirty days from the service of such notice.

(5) Where any question arises under this section as to the place of assessment, such question shall be determined by the Assistant Commissioner after giving the assessee an opportunity of being heard.

(6) Where an assessment has once been made under this Act by an Agricultural Income-tax Officer, no objection relating to the place of assessment shall lie against such assessment.

(7) Subject to the provisions of this section every Agricultural Income- tax Officer shall have all the powers conferred by or under this Act on the Agricultural Income-tax Officer in respect of any agricultural income derived from land situated within the area to which he is appointed.

Section 61 Place of Assessment.

Section 63 Reference to High Court by Appellate Tribunal or Commissioner.

(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 out of such order, and the Commissioner shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it with his opinion thereon to the High Court:

Provided that if, in the exercise of the powers under sub-section (3), the Appellate Tribunal or the Commissioner, as the case may be, refuses to state the case required by the assessee to state, the assessee may, within thirty days from the date on which he receives notice of the refusal to state the case, withdraw his application, and if he does so, the fee paid shall be refunded.

(3)If on any application being made under sub-section (1) or subsection (2) the Appellate Tribunal or the Commissioner, as the case may be, refuses to state the case on the ground that no question of law arises, the assessee or the Commissioner, as the case may be, in the case of an application under sub-section (1), or the assessee in the case of an application under sub-section (2), may, within ninety days from the date on which he is served with a notice of refusal, apply to the High Court and the High Court may, if it is not satisfied of the correctness of the decision, require the Appellate Tribunal or the Commissioner, as the case may be, to state the case and to refer it and on receipt of any such requisition the Appellate Tribunal or the Commissioner, as the case may be, shall state the case'and refer it accordingly.

(4) If on any application being made under sub-section (1) or subsection (2) the Appellate Tribunal or the Commissioner, as the case may be, rejects it on the ground that it is time-barred, the. assessee or the Commissioner, as the case may be, in the case of an application under sub-section (1) and the assessee in the case of an application under subsection (2), may, within sixty days from the date on which he is served with a notice of the rejection, apply to the High Court and the High Court, if it is not satisfied of the correctness of the decision, may require the Appellate Tribunal or the Commissioner, as the case may be, to treat the application as made within the time allowed under sub-section (1) or subsection (2), as the case may be.

(5) If the High Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Court may refer the case back to the Appellate Tribunal or the Commissioner, as the case may be, to make such additions thereto or alterations therein as the Court may direct in that behalf.

(6) The High Court upon the hearing of any such case shall decide the questions of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send a copy of that judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal or the Commissioner, as the case may be, for passing such orders as are necessary to dispose of the case conformably to such judgment.

(7) Where a reference is made to the High Court, the costs shall be in the discretion of the Court.

(8) Notwithstanding that a reference has been made under this section to the High Court, agricultural income-tax shall be payable in accordance with the assessment made in the case:

Provided that if the amount of assessment is reduced as a result of such reference, the amount overpaid shall be refunded with such interest as the Commissioner may allow unless the High Court on intimation given by the Commissioner within thirty days of the receipt of the result of such reference that the Commissioner intends to ask for leave to appeal to the Supreme Court, makes an order authorising the Commissioner to postpone payment of such refund until the disposal of the appeal to the Supreme Court.

(9) Section 5 of the Limitation Act, 1963, shall apply to an application to the Appellate Tribunal under sub-section (1) or to the High Court under sub-section (3) or sub-section (4).

(10) When any person defaults to pay the costs ordered by the High Court, the Agricultural Income-tax Officer concerned may apply, for the realisation of the amount, to the District Court within whose jurisdiction the assessee ordinarily resides and such Court shall, on receipt of the Agricultural Income-tax Officer's application, execute the order as if it were its own decree.

Section 64 Reference to be heard by a Bench of the High Court, and appeal to lie in certain cases to the Supreme Court.

(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 of Civil Procedure, 1908, relating to appeals to 17562. Subst by the Adaptation of Laws Order. 1950.[the Supreme Court] 'shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of a High Court:

Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (5) or sub-section (7) of section 63:

Provided further that the High Court may, on petition made for the execution of the order of 17662. Subst by the Adaptation of Laws Order. 1950.[the Supreme Court] in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court.

(4) Where the judgment of the High Court is varied or reversed in appeal under this section, effect shall be given to the order of 17762. Subst by the Adaptation of Laws Order. 1950.[the Supreme Court] in the manner provided in sub-sections (5) and (7) of section 63 in the case of a judgment of the High Court.

(5) Nothing in this section shall be deemed

17863. Clause (a) omitted by W.B. Act 22 of 1977.********

(6) to interfere with any rules made by the 17962. Subst by the Adaptation of Laws Order. 1950.[Supreme Court], and for the time being in force, for the presentation of appeals to 18062. Subst by the Adaptation of Laws Order. 1950.[the Supreme Court], or their conduct before the said 18164. This expression "Judicial Committee" has been left unadapted and should be read as "that Court".Judicial Committee.

Section 65 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 18265. Subst. by the Adaptation of Laws Order. 1950. [Government] for anything in good faith done or intended to be done under this Act.

Section 66 Computation of periods of limitation.

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.

Section 67 Power to exempt from payment of Agricultural Income-Tax etc

18366. 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 brother and the widow of a brother;

(ii) "share of a brother" means the portion of the total agricultural income of a Hindu undivided family which would have been allotted to a brother if a partition of the property of such family had been made on the last day of the previous year;

(iii) "average rate" means the amount of agricultural income-tax payable by an individual on his total agricultural income divided by the amount of such total agricultural income.

B. In the case of every domestic company, firm or other association of persons Rate of tax on the whole of the total agricultural income 50 paise in the rupee,

C. In the case of a foreign company Eighty paise in the rupee. On the whole of the total agricultural income

SCHEDULE 3. Rates of agricultural income-tax

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

Nil.

(b)

On the next five thousand rupees of the total agricultural income

Seventeen paise in the rupee.

(c)

On the next five thousand rupees of the total agricultural income

Twenty-three paise in the rupee.

(d)

On the next five thousand rupees of the total agricultural income

Thirty paise in the rupee.

(e)

On the next five thousand rupees of the total agricultural income

Forty paise in the rupee.

(f)

On the next ten thousand rupees of the total agricultural income

Fifty paise in the rupee.

(g)

On the balance of the total agricultural income

Sixty paise in the rupee.

(2)

In the case of every Hindu undivided family which consists of brothers only :

(a)

If the share of a brother is ten thousand rupees or less

Six paise in the rupee.

(b)

If the share of a brother exceeds ten thousand rupees

The average rate applicable to the share of such brother if he were assessed as an individual.

RULES

TRIPURA AGRICULTURAL INCOME-TAX RULES, 1952

Rule1 .

There Rules may be called the Tripura Agricultural Income-tax Rules, 1952.

Rule2 .

In these Rules, unless there is anything repugnant in the subject or context

(a) "authorised representative" means

(i) a person duly authorised by the assessee in writing to attend before any agricultural income-tax authority or the Tribunal under S. 58 of the Act ;

(ii) in the case of an appeal by the assessee, a person duly authorised by the respondent in writing to represent him before the Assistant Commissioner or the Tribunal; and

(iii) in the case of an appeal under sub-S. (2) of S. 36, a person duly authorised by the Agricultural Income-tax Officer in writing to represent him before the Tribunal ;

(b) "Form"means a Form appended to these Rules ;

(d) "President" means the President of the Tribunal;

(e) "Section 63 reference application" means an application under sub-S. (1) of S. 63 of the Act, requiring the Tribunal to refer to the Court of the Judicial Commissioner in Tripura, any question of law ;

(f) "tax" means agricultural income-tax payable under the Act;

(g) "the Act" means the Bengal Agricultural Income-tax Act, 1944 (Bengal Act IV of 1944) as extended to Tripura by Notification No. 18-J, dated the 1st February, 1950 issued by the Government of India in the Ministry of States and "sections referred to in the rules" means the sections of the said Act.

(h) "Tribunal" means the Appellate Tribunal constituted by the Chief Commissioner under S. 22 of the Act.

PART 1 Computation of agricultural income and allowances

Rule 3 .

(1) The allowance under Cl. (5) of S. 6 or under Cl. (6) of S. 7 in respect of depreciation of any irrigation or protective work or other capital asset shall be made in accordance with the following statement of cases: Statement of Rates of depreciation

Seriail No.

Classification of irrigation or protective work or other capital asset

Rate (percentage on written down value or prime cost)

Remarks

Pucca buildings

Kutcha and Pucca buildings

Kutcha buildings

Temporary kutcha buildings

Pucca wells

Fencing of substantial material

Tubewells

Tanks

Irrigation channel pucca

10.

Irrigation channel kutcha

11.

Kutcha irrigation wells

12.

Pucca irrigation wells

3 1/3

13.

Bullock drawn iron implements

14.

Bullock drawn wooden or leather

implements and other small hand implements

15.

Weighing machine

16.

Tractors and oil engines and their implements

17.

Power pumping machinery

18.

Factory made cart of iron material with rubber-tyre wheels (Dunlop cart)

19.

Country cart

20.

Steam Engine

21.

Workshop tools

22.

General (machinery, implements, plants and other assets) not provided for above specifically

(2) For the purpose of obtaining an allowance for depreciation referred to in sub-R. (1), the assessee shall furnish particulars to the Agricultural Income-tax Officer in 4.

(3) The depreciation to be allowed in respect of any machinery or plant for the purpose of ascertaining the written down value of such machinery or plant referred to in Cl. (8) of S. 7 shall be at the rate specified in sub-R. (1)

Rule 4 .

For the purposes of the Act the market value of any agricultural produce shall, except in the case referred to in Cl. (a) of the proviso to sub- S. (1) of S. 8, be determined in the following manner, namely :

(1) if the agricultural produce was sold in the market, the market value shall be deemed to be the price for which such produce was sold ;

(2) if the agricultural produce has not been sold in the market, the market value shall be deemed to be

(a) where such produce is ordinarily sold in the market in its raw state, or after the performance of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render it fit to be taken to market, the value calculated according to the average price at which such produce has been so sold in the locality during the previous year in respect of which the assessment is made ;

(b) where such produce is not ordinarily sold in the market in the manner referred to in sub-Cl. (a), the aggregate of

(i) the expenses of cultivation ;

(ii) the land revenue or rent paid for the area in which it was grown ; and

(iii) such amount as the Agricultural Income-tax Officer finds, having regard to all the circumstances in each case, to represent a reasonable rate of profit on the sale of the produce in question as agricultural produce.

Rule 5 .

Where an allowance admissible under S. 6, 7 or 8 of the Act is in respect of a common charge incurred for the purpose of deriving both agricultural income assessable under the Act and income chargeable under the Indian Income-tax Act, 1922 such allowance shall, except in the case referred to in Cl. (b) of the proviso to sub-S. (1) of S. 8, be calculated as such proportion of the common charge as such agricultural income bears to the total of such agricultural income chargeable under the Indian Income-tax Act, 1922 in respect of which such common charge is incurred.

Rule 6 .

Where there is included in the total agricultural income of an assessee any agricultural income exempted from assessment of tax under the provisions of S. 10, the tax payable on the unexempted portion of the total agricultural income shall be an amount bearing to the total amount of the tax which would have been payable on total agricultural income had no part of it been so exempted the same proportion as the unexempted portion of the total agricultural income bears to the total agricultural income.

Rule 7 .

Where agricultural income from tea is derived from lands partially in and partially without Tripura and the proportion of such income attributable to lands in Tripura has not been determined for the purposes of the Indian Income-tax Act, 1922 the agricultural income attributable to lands in Tripura shall be computed from accounts kept by the assessee or ascertained in any other manner but where it cannot be so computed and ascertained it shall be calculated as such proportion of the total of such income from lands in Tripura and lands without Tripura as the area of the lands in Tripura from which income is derived bears to the total area of lands in Tripura and out side Tripura from which the total of such income is derived.

Rule 8 .

(1) The Agricultural Income tax Officer after he is satisfied on examination of the accounts of a company earning income which is partially agricultural income assessable under the Act and partially income chargeable under the Indian Income-tax Act, 1922 or otherwise that the tax payable by the company has been or will be duly paid shall, on application made to him in this behalf by the principal officer of such company, grant the applicant a certificate in Form 2 specifying therein the percentage of the total agricultural income of the company to the aggregate of the income chargeable under the Indian Income-tax Act, 1922, as ascertained for the purposes of assessment of income-tax under the said Act and the total agricultural income.

(2) Every application for a certificate under sub-R. (1) shall be accompanied by a certified copy of the final order assessing the company to income- tax under the Indian Income-tax Act, 1922.

Rule 9 .

The certificate to be furnished by the principal officer of a company under S. 23 shall be in Form 3. Return and notice of demand

Rule 10 .

(1) The notice referred to in sub-S. (1) of S. 24 shall be in Form 4 or as near thereto as may be and shall be published on or before the 15th February in the year commencing on the 1st April, 1952 and on or before the 1st May in each subsequent year in two principal newspapers to be selected by the Commissioner and also in the manner specified in sub-R. (2).

(2) The manner of publication of the notice calling for return under sub- S. (1) of S. 24 other than publication in the newspapers, shall be as follows : On or before the 14th February in the year commencing on the 1st April, 1952 and on or before ths 1st May in each subsequent year, a notice in Form 4, or as near thereto as may be, requiring every person whose total agricultural income during ths previous year exceeded the maximum amount not chargeable to tax to furnish a return of such income in Form 5 and verified in the manner indicated therein, shall be affixed to the Notice Board of the Agricultural Incom>tax Officer's office and (with the consent of the Central Government, where such consent is necessary and has bsen obtained), of as many of ths following offices or courts situated within the Agricultural Incoms tax Officer's jurisdiction, as may be practicable.

(i) Courts of the District Judges ;

(ii) Courts of the Subordinate Judges ;

(iii) Courts of Sub-divisional Munsifs ;

(iv) Offices of the Commissioner, Collector, Assistant Commissioner and Sub-divisional Officers ;

(v) Office of the Income-tax Officers under the Indian Income-tax Act, 1922.

Rule 11 .

The Return of total agricultural income for individuals, Hindu undivided families, Rulers of former Indian States, companies, firms and other associatioas of individuals required undar sub-S. (1) or sub-S. (2) of S. 24 shall b3 in Form 5, and shall be verified in the manner indicated therein.

Rule 12 .

(a) The notice of demand under S. 33 shall be in Form 6.

(b) The notice calling for accounts under S. 24 (4) shall be in Form 24.

Rule 13 .

An appeal under S. 34 to the Assistant Commissioner shall

(a) in the case where it is preferred against

(i) an order of an Agricultural Income-tax Officer under S. 30, be in Form 7 ;

(ii) the refusal of an Agricultural Income-tax Officer to make a fresh assessment under S. 31, be in Form 8 ;

(iii) an order of an Agricultural Income-tax Officer under S. 32, be in Form 9 ;

(iv) an order imposing any penalty, by an Agricultural Income-tax Officer under sub-S. (1) of S. 45, be in Form 10 :

(v) an order of Agricultural Income-tax Officer under S. 47, S. 48 or S. 51, be in Form 11 ; and

(b) in other cases, be in Form 12.

Rule 14 .

An appeal under S. 36 to the Tribunal shall, when it is preferred against

(a) an order under Cl. (a) or Cl. (c) of sub-S. (4) of S. 35, be in Form 13 ;

(b) an order under S. 32 imposing a penalty or under Cl. (d) of sub-S. (4) of S. 35 confirming, cancelling, enhancing or reducing a penalty imposed under S. 32, be in Form 14 ;

(c) an order under Cl. (d) of sub-S. (4) of S. 35, confirming, cancelling, enhancing or reducing a penalty imposed under sub-S. (1) of S. 45, be in Form 15 ;

(d) an order under Cl. (b) of sub-S. (4) of S. 35, confirming, cancelling or varying an order under S. 47, S. 48 or S. 51, be in Form 16 ;

(e) an order under Cl. (c) of sub-S. (4) of S. 35, confirming an order under sub-S. (1) of S. 30 or cancelling such order and directing the Agricultural Income-tax Officer to make a larger inquiry and pass a fresh order or to make an assessment in the manner laid down in sub-S. (2) of S. 30, be in Form 17.

Rule 15 .

The Forms of Appeal prescribed by Rr. 13 and 14 and the Forms of Verification appended thereto shall be signed

(a) in the case of an individual, by the individual himself ;

(b) in the case of a Hindu undivided family, by the Manager or Karta thereof;

(d) in the case of a firm, by a partner of the firm ;

(e) in the case of a Ruler of a former Indian State, by the Principal Officer of the State ; and

(f) in the case of any other association of individuals, by a member of the association ; and such forms of appeal shall be also signed by the authorised representative, if any, of the applicant.

Rule 16 .

An application under sub-S. (1) of S. 63 requiring the Tribunal to refer to the Court of the Judicial Commissioner, Tripura any question of law, shall be in Form 18. Refund

Rule 17 .

(1) An application for a refund of tax under the Act shall be made as follows :

(a) if the applicant ordinarily resides in Tripura, to the Agricultural Income-tax Officer of the area in which the applicant is chargeable directly to tax, or if he is not chargeable directly to tax, to the Agricultural Income-tax Officer of the area in which he ordinarily resides ;

(b) if the applicant ordinarily resides outside Tripura, to the Agricultural Income-tax Officer empowered by the Chief Commissioner to deal with refund cases at headquarters.

(2) Every such application shall be signed by the claimant and his authorised representative, if any, and it may be presented by the applicant either in person or through such authorised representative.

Rule 18 .

(1) When an application for refund is made under S. 47, it shall be in Form 19.

(2) When an application for refund is made under sub-S. (2) of S. 48 it shall be in Form 20, and shall be accompanied by a statement of total world income in Form 21 computed in the manner specified in that Form.

Rule 19 .

For the purpose of determining the total world income of a person, the agricultural income of such person derived from land outside Tripura shall be calculated in the following manner :

(a) if the agricultural income of such person derived from land outside Tripura has been computed under any law in force in the State in which such land is situated, that computation shall be accepted as determining the agricultural income of such person derived from such land ;

(b) if no such computation has been made the agricultural income of such person derived from such land shall be determined under the Act in the same manner in which such income would have been determined if such land was situated in Tripura. Miscellaneous

Rule 20 .

(1) The Commissioner may accept from any person, whether before or after the institution of proceedings against such person for an offence punishable under S. 53 or S. 54, payment of a sum of money not exceeding the amount of the tax payable by him, or if no tax is payable, a sum not exceeding two hundred rupees by way of composition of such offence.

(2) When the payment referred to in sub-R. (1) has been duly made no proceeding shall be instituted against such person in respect of such offence and any proceeding already instituted in respect of such offence shall be forthwith withdrawn.

Rule 21 .

(1) The Central Government may, by notification, direct that the powers and duties referred to in sub-S. (5) of S. 1 of the Act shall be exercised and performed by the Agricultural Income-tax Officers mentioned in the notification in the area or areas for which they are appointed in respect of such classes of persons or classes of agricultural income derived in the said area or areas as may be specified in the notification and thereupon such powers and duties shall cease to be exercised and performed within the said area or areas in respect of the specified classes of persons or classes of income by any other Agricultural Income-tax Officer appointed in respect of the said area or areas.

(2) Where two or more Agricultural Income-tax Officers have been appointed for the same area, the Commissioner may issue necessary orders for distribution and allocation of the work to be performed by them.

(3) The Commissioner may transfer any case from one Agricultural Income-tax Officer to another and such transfer may be made at any stage of the proceedings and shall not render it necessary to re-issue any notice already issued by the Agricultural Income-tax Officer from whom the case is transferred.

(4) The Assistant Commissioner and the Agricultural Income-tax Officers shall for the purposes of the Act be subordinate to the Commissioner.

Rule 22 .

Where any application or memorandum of appeal to be filed before any agricultural income-tax authority or the Appellate Tribunal is signed by an authorised representative, such representative shall annex to such application or memorandum of appeal the writing constituting his authority and his acceptance of it. The acceptance shall be signed and dated by the representative and shall state whether he is a lawyer or an accountant or is a person who is a relative of, or regularly employed by, the assessee. If the representative is a person regularly employed by the assessee, he shall state the capacity in which he is at the time employed and if he is a relative of the assessee, he shall state his relationship with the assessee.

Rule 23 .

An authorised representative appearing before any agricultural income-tax authority or the Appellate Tribunal for a party in connection with any proceedings under the Act shall, unless he has already filed his authority and his acceptance of it under R. 22, file his authority and if the party by whom he has been appointed to represent is the assessee he shall also file his acceptance of the authority containing the particulars required by the said rule.

Rule 24 .

All fees payable under the Act or these Rules shall be paid in Court-fee stamps.

PART II .

Appellate Tribunal Presentation, Form, Registration and Notices of Appeal

Rule 25 .

An appeal to the Tribunal shall be presented in person or by an authorised representative to the President, or some officer authorised in writing in this behalf by the President :

Provided that an appeal which is received in the office of the President by post within the prescribed period of limitation shall be deemed to have been validly presented.

Rule 26 .

The President or the officer authorised by him in this behalf shall endorse on the memorandum of appeal the date on which the appeal is received in the office and the appeal shall thereafter be registered in a book to be called the Register of Appeals which shall be maintained for the purpose by the Tribunal in Form 22.

Rule 27 .

The Forms prescribed under R.14, where applicable, and where they are not applicable, forms of the like character, as nearly as may be, shall be used for all appeals preferred to the Tribunal.

Rule 28 .

Every appeal shall be preferred in the form of a memorandum signed by the appellant and his authorised representative, if any, and verified by the appellant.

Rule 29 .

The memorandum shall be written in English and shall set forth concisely and under distinct heads, the grounds of appeal, without any argument or narrative and such grounds shall be numbered consecutively.

Rule 30 .

The memorandum shall be accompanied by a certified copy of the order appealed from, and two copies of the grounds of appeal.

Rule 31 .

Where a fact, which cannot be borne out by or is contrary to the record, is alleged, it shall be stated clearly and concisely and supported by duly sworn affidavit.

Rule 32 .

The appellant shall not, except by leave of the Tribunal urge or be heard in support of any ground of objection not set forth in the grounds of appeal, but the Tribunal, in deciding the appeal, shall not be confined to the grounds of objection set forth in the grounds of appeal or taken by leave of the Tribunal under this rule :

Provided that the Tribunal shall not rest its decision on any other ground unless the party who may be affected thereby has had a sufficient opportunity of contesting the case on that ground.

Rule 33 .

(1) Where a memorandum of appeal is not drawn up in the manner laid down in this Part, it may be rejected, or on such terms as the Tribunal may think fit, be returned to the appellant for the purpose of being amended within a time to be fixed by the Tribunal or be amended then and there.

(2) Where the Tribunal rejects a memorandum, it shall record the reasons for such rejection.

(3) Where a memorandum of appeal is amended, the Tribunal or such officer as the Tribunal appoints in this behalf shall sign or initial the amendment.

Rule 34 .

In an appeal by the assessee under sub-S. (1) of S. 36 of the Act, the officer or authority making the original order shall be made a respondent to the appeal.

Rule 35 .

In an appeal under sub-S. (2) of S. 36 of the Act, the party who was the appellant before the Assistant Commissioner shall be made a respondent to the appeal.

Rule 36 .

In the case of an appeal under sub-S. (2) of S. 36 of the Act, the Agricultural Income-tax Officer shall append a certificate to the memorandum of appeal that the appeal has been preferred under the direction of the Commissioner.

Rule 37 .

Where the Tribunal does not reject a memorandum of appeal under R. 33, or, where it has returned a memorandum of appeal under the said rule for the purpose of being amended, when such memorandum has been received back after amendment, within the time fixed on that behalf, it shall fix a day for hearing the appeal and shall send notice of the date, time and place of hearing the appeal in Form 23 to the parties.

Rule 38 .

(1) A notice under these Rules shall be served in the manner prescribed in S. 60 of the Act.

(2) Any such notice 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 Karta of the family and in the case of the Ruler of a former Indian state, a company or any other association of individuals be addressed to the principal officer thereof :

Provided that where a memorandum of appeal states that a firm, Hindu undivided family, the Ruler of a former Indian state, a company or other association of individuals has appealed through a particular person, notice of the hearing of the appeal shall be served on that person, and where the appeal is against such firm, family, Ruler of a former Indian state, company or association and a particular person is mentioned in the memorandum of appeal as the person representing the respondent firm, family, Ruler of a former Indian state, company or association, the notice shall also be served on that person.

(3) If an authorised representative of a party has filed his authority in the appeal he may, except in the case where the party has before the issue of the notice prayed for personal service thereof, be served on such representative. Hearing, adjournment and judgment

Rule 39 .

On the day fixed, or on any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal. The Tribunal shall then, if it does not dismiss the appeal at once, hear the respondent against the appeal, and in such case the appellant be entitled to reply.

Rule 40 .

Where on the day fixed for hearing or any other day to which the hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the appeal, unless adjourned to some other day shall, notwithstanding such default, be decided on the merits.

Rule 41 .

Where the appellant appears, and the respondent does not appear, when the appeal is called on for hearing, the appeal shall be heard ex parte.

Rule 42 .

(1) Where the appeal has been heard in the absence of a party, the party may apply for a re-hearing of the appeal, and if he satisfies the Tribunal that the notice of the hearing of the appeal was not duly served on him or that he was prevented by any sufficieut cause from appearing when the appeal was called on for hearing, the Tribunal shall re-hear the appeal on such terms as it thinks fit.

(2) An application under sub-R. (1) shall be made within thirty days of the date of the order in appeal, or where the notice of the appeal was not duly served, within thirty days of the date when the party had knowledge of the order.

Rule 43 .

(1) Where an assessee, whether he is the appellant or respondent to an appeal, dies or is adjudicated insolvent, the appeal shall not abate, and may, if the assessee was the appellant, be continued by, and if he was the respondent be continued against the executor, administrator or other legal representative of the assessee or by or against the official receiver.

(2) Where an appeal has been heard in the absence of such executor, administrator, legal representative or receiver, he may within a reasonable time apply for a re-hearing of the appeal, and if he satisfies the Tribunal that the appellant had no notice of the date of hearing of the appeal or that he was prevented by any sufficient cause from appearing on the day when the appeal was called on for hearing, the Tribunal shall, on such terms as it thinks fit re-hear the appeal.

Rule 44 .

The Tribunal may, on such terms as it thinks fit and at any stage, adjourn the hearing of the appeal.

Rule 45 .

If during the hearing of an appeal the services of any member are not available in carrying on the work of the Tribunal or any member is unable to continue to attend the sittings, the Chief Commissioner shall appoint another member in place of such member and the hearing of the appeal shall recommence before the Tribunal as so reconstituted :

Provided that the Tribunal so reconstituted may direct that the evidence, if any, already recorded shall remain upon record and that in'that case it shall not be necessary to re-examine those witnesses who have already been examined and discharged. Application for reference

Rule 46 .

Section 63 reference application shall be in Form 18 referred to in R. 16 and shall be accompanied by a copy of such application.

Rule 47 .

Subject to the special provisions contained in Rr. 48 to 57 the provisions contained in this Part of these Rules relating to the presentation, notices and hearing of an appeal to the Tribunal shall apply, so far as may be, to the presentation, notices and hearing of a S. 63 reference application as if it were an appeal :

Provided that an authorised representative need not comply with the provisions of R. 22 if he has already filed his authority and its acceptance in the appeal which gives rise to the application.

Rule 48 .

Where the application is by the assessee, the Commissioner shall be made a respondent.

Rule 49 .

Where the application is by the Commissioner, the assessee shall be made a respondent.

Rule 50 .

The application shall comply with the following requirements namely ;

(a) the findings of fact arrived at in the order under sub-S. (5) of S. 36 and relevant to the questions of law required to be referred to the Court of the Judicial Commissioner, Tripura shall be stated therein :

(b) each such question of law shall be concisely formulated therein : and

(c) a list of documents giving particulars thereof which the applicant desires to be forwarded to the Court of the Judicial Commissioner, Tripura, shall be appended thereto.

Rule 51 .

Where the correctness of a finding of fact arrived at in the order under sub-S. (5) of S. 36 is questioned on the ground that in arriving at that finding the Tribunal determining the appeal committed an error of law the application shall state precise error of law.

Rule 52 .

It shall be optional with the Tribunal whether to grant a hearing to the parties to the application or not before the Tribunal comes to a final decision on such application.

Rule 53 .

If the Tribunal considers it necessary to grant a hearing to the parties, it shall, on the day fixed for hearing or any other day to which the hearing may be adjourned, hear the applicant or his authorised representative in support of the application and may, without sending notice to the respondent, dismiss the application if it is of the opinion that no question of law arises out of the order made under sub-S. (5) of S. 36, or if no question of law has been formulated in the application.

Rule 54 .

Where the Tribunal does not dismiss the application under R. 58, it shall send notice of the date of hearing of the application to the respondent accompanied by a copy of such application and require him to submit, within such time as it may fix, a reply in writing to the application.

Rule 55 .

The reply to the application shall specifically admit or deny whether the question formulated by the applicant arises out of order made under sub-S. (5) of S. 36 or not and whether it is a question of law or not. If the question formulated by the applicant is defective, the reply shall state in what particulars the question is defective, and what is the exact question of law which arises out of the said order. The reply shall be accompanied by a copy thereof. A list of documents giving full particulars thereof which the respondent desires to be forwarded to the Court of the Judicial Commis- sioner in Tripura shall be appended to the reply.

Rule 56 .

After considering the application and the reply where the Tribunal so considers necessary, giving the parties an opportunity of being heard, the Tribunal shall dismiss the application if no question of law for reference to the Court of the Judicial Commissioner in Tripura has been formulated in the application, or when it is of opinion that the question formulated by the applicant is not one of the law or does not arise out of the order made under sub-S. (5) of S. 36.

Rule 57 .

Where the Tribunal considers that a question of law arises out of the order made under sub-S. (5) of S. 36 it shall draw up a statement of the case and forward the same to the Court of the Judicial Commissioner in Tripura with copies of relevant papers.

Rule 58 .

The Tribunal may supply to both parties free of cost and without application one copy of any order passed or statement drawn up by it under S. 63 of the Act. Place of sitting of the Tribunal

Rule 59 .

The Tribunal shall normally hold its sitting in the Court room of the President in Agartala. The place and time of sitting of the Tribunal will be notified to the parties while communicating the date of hearing of any appeal or application before the Tribunal. Miscellaneous

Rule 60 .

The following scale of fee shall be charged for inspection of records of the Tribunal namely : Rs.

(a) for each hour or part of an hour for ordinary inspection

(b) for each hour or part of an hour for urgent inspection

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APPENDIX 9 FORM

APPENDIX 10 FORM

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APPENDIX 19 FORM

APPENDIX 20 FORM

APPENDIX 21 FORM

APPENDIX 22 FORM

APPENDIX 23 FORM

APPENDIX 24 FORM

APPENDIX 25 FORM

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BENGAL AGRICULTURAL INCOME TAX ACT, 1944

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