Section 44 in The Bengal Agricultural Income-Tax Act, 1944
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;[* * * * * *] [Proviso to sub-section (1) omitted by W.B. Act 6 of 1975.](1a)[] [Sub-section (1a) inserted, by W.B. Act 15 of 1983.] 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, [section 38A,] [Word, figures and letter Inserted by W.B. Act 3 of 1998.] 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] [Substituted by W.B. Act 15 of 1983.] makes an application within the time mentioned in the notice of [demand under] [Substituted by W.B. Act 19 of 1949.] 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)[] [Sub-section (3) inserted by W.B, Act 15 of 1983.] 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.
