Section 44(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)[] [Sub-section (3) inserted by W.B, Act 15 of 1983.] Where an assessee has presented an appeal under section 34 after depositing the amount required under the first proviso to sub-section (1) of that section, the Agricultural Income-tax Officer may, in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the remaining unpaid tax, even though the time for making the deposit has expired, as long as such appeal remains undisposed of.
