Section 8 in The Bengal Agricultural Income-Tax Act, 1944
8. Computation of Tax on Mixed Incomes. -
(1)In the case of income which is partially agricultural income assessable under this Act and partially [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,] [Words substituted by W.B. Act 18 of 1989.] 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 by the assessee or received by him as rent-in-kind and which has been utilised as raw material in such business or the sale receipts of which are included in the accounts of the business, subject to any allowances which may be permissible under the provisions of this Act:Provided that,-(a)where for the purposes of the assessment of income-tax under [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], 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 [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], and such charge is an allowance permissible both under this Act and [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], then, if for the purposes of [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], the part of such charge which is to be deemed to be the allowance [permissible under those enactments] [Words substituted by W.B. Act 18 of 1989.] has been [determined under those enactments,] [Words substituted by W.B. Act 18 of 1989.] the remaining part of such charge shall be deemed to be the allowance to which agricultural income assessable under this Act is subject.(1A)[] [Sub-section (1A) inserted by W.B. Act 18 of 1989.] 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 enactments relating to Indian income-tax, such apportionment shall, for the purposes of this sub-section, be accepted as determining the proportion of such income attributable to lands in West Bengal;(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.(1B)[] [Sub-section (1B) was added by W.B. Act 18 of 1989 w.e.f. 18.10.1979.] 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 sub-section.[* * * * *] [Sub-section (2) was omitted by W.B. Act 12 of 1980.][* * * * *] [Sub-section (2A) which was inserted 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 [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.] or a certified copy of an order of any appellate or revising authority or of the High Court or of [the Supreme Court] [substituted by the Adaptation of Laws Order, 1950.] altering or amending such order of assessment under the provisions of [those enactments] [Words substituted by W.B. .Act 18 of 1989.] shall be conclusive evidence of the contents of such order.
