Section 22(1) in The Maharashtra Agricultural Income Tax Act, 1962
(1)[The Commissioner shall] [These words were substituted for the words 'The Agricultural Income-tax Officer shall' by Maharashtra 21 of 1964, Section 3(1)(a).] on or before such date in each year as may be prescribed, give notice, by publication in such newspapers [as the Commissioner may, having regard to the circulation thereof in the area concerned, select in this behalf] [These words were inserted by Maharashtra 21 of 1964, Section 3(1)(b).] and in such other manner as may be prescribed requiring every person whose total agricultural income during the previous year exceeded thirty-six thousand rupees to furnish [to the Agricultural Income-tax Officer concerned] [These words were inserted by Maharashtra 21 of 1964, Section 3(1)(b).] within such period (being not less than sixty days), as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner and setting forth (along with such other particulars as may be required by the notice) his total agricultural income during that year :Provided that, on an application made in the prescribed manner, the Agricultural Income-tax Officer may extend the date for furnishing the return in the case of any person or class of persons [for a period not exceeding ninety days] [These words were substituted for the portion beginning with, the words 'and shall' and ending with the words 'under the Income Tax Act' by Maharashtra 21 of 1964, Section 3(1)(c).],
