Section 3(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)Agricultural income-tax shall be charged for each financial year in accordance with and subject to the provisions of this Act, at the rate or rates specified in the Schedule in respect of the total agricultural income of the previous year of every individual, Hindu undivided family, company, firm or other [association of persons] [Substituted by W.B. Act 3 of 1949.] and every Ruler of [a Part B State] [Substituted by the Adaptation of Laws Order, 1950.]:[Provided that if the total world income of the previous year of any individual or Hindu undivided family consists of agricultural income as well as other income, agricultural income-tax shall be chargeable under sub-section (1) on such part of the agricultural income as exceeds ten thousand rupees at the highest rate which would have been chargeable if the total world income were the agricultural income:Provided further that in such cases increase in the quantum of tax in view of the application of the highest rate shall not exceed fifty per centum of the amount by which the total world income exceeds the agricultural income] [Section 3 was renumbered as sub-section (1) and after such renumbering the previous proviso substituted by W.B. Act 6 of 1975. Finally, the existing provisos were substituted by W.B. Act 15 of 1983.].
