Section 24 in The Bengal Agricultural Income-Tax Act, 1944
24. Return of Agricultural Income. -
[(1)] [Sub-section (1) substituted by W.B. Act 1 of 1992.] Every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax, shall furnish a return in the prescribed form, verified in the prescribed manner, setting forth his total agricultural income and, except in the of a company, firm, or other association of persons, also his total world income during the previous year and such other particulars as may be prescribed, before the expiry of three months from the end of the previous year or before the 30th day of June next following the previous year, whichever is later:Provided that on an application made in the prescribed manner, the Agricultural Income-tax Officer may, in his discretion, extend the date for furnishing the return, and shall, in the case of agricultural income assessable under section 8, allow such extension of such date as may be necessary to enable the assessee to file any certified copy of an assessment order under the enactments relating to Indian income-tax.(2)In the case of any person whose [total agricultural income] [substituted by W.B. Act 3 of 1949.] is, in the Agricultural Income-tax Officer's opinion, of such an amount as to render such person liable to agricultural income-tax, the Agricultural Income-tax Officer may serve a notice upon him requiring him to furnish, within such period, not being less than thirty days, as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner setting forth along with such other particulars as may be provided for in the notice [his total agricultural income and except in the case of a company, firm or other association of persons, also his total world income during the previous year] [Words substituted by W.B. Act 6 of 1975.]:Provided that the Agricultural Income-tax Officer in his discretion extend the date for the delivery of the return [* * * * *] [Some words and figures were omitted by W.B. Act 6 of 1975.].(3)If any person has not furnished a return within the time allowed by or under sub-section (1) or sub-section (2), or having furnished a return under either of these sub-sections, discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made.(4)[] [Sub-section (4) substituted by W.B. Act 6 of 1975.] The Agricultural Income-tax Officer may serve on any person who has furnished a return under sub-section (1) or upon whom a notice has been served under sub-section (2), a notice requiring him, on a date to be therein specified, either to attend at the Agricultural Income-tax Officer's office or to produce or cause to be produced such accounts or documents as the Agricultural Income-tax Officer may require or to adduce any evidence on which such person may rely in support of the return where a return has already been furnished :Provided that the Agricultural Income-tax Officer may on reasonable grounds and on application being made to him in this behalf extend the date for the attendance of the person or production of accounts or documents or for adducing evidence and shall in the case of agricultural income assessable under section 8 allow such extension of such date as may be necessary to enable the assessee to file certified copy of an assessment order under [the enactments relating to Indian income-tax:] [Words substituted by W.B. Act 18 of 1989.] Provided further that the Agricultural Income-tax Officer shall not require the production of any accounts relating to a period more than three years prior to the previous year.
