Section 22(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)In the case of any person whose total agricultural income 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 during the previous year :Provided that, on an application made in the prescribed manner, the Agricultural Income-tax Officer may extend the date for furnishing the return [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(l)(d).].
