Section 20B(2) in The Assam Agricultural Income-Tax Act, 1939
(2)Notwithstanding anything contained in sub-section (1), when the predecessor cannot be found, the assessment of the agricultural income-tax for the previous year to up to the date of succession and for the years preceding that year shall be made on the successor in the like manner and to the same extent as it would have been made on the predecessor, and all the provisions of this Act shall so, far as may be, apply accordingly.
