Section 44(1) in The Bengal Agricultural Income-Tax Act, 1944
(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.]
