Section 12 in The Bengal Agricultural Income-Tax Act, 1944
12. [ Inclusion to Agricultural income. - [Section 12 was inserted by W.B. Act 22 of 1977.]
(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 sudi 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.]
