Section 28(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Any person discontinuing any such business shall give to the Agricultural Income-tax Officer notice of such discontinuance within thirty days thereof, and where any person fails to give the notice required by this sub-section, the Agricultural Income-tax Officer may direct that a sum shall be recovered from him by way of penalty not exceeding the amount of agricultural income-tax subsequently assessed on him in respect of any agricultural income of the company, firm or [association of persons] [substituted by W.B. Act 3 of 1949.] up to the date of the discontinuance of its business.
