74. [ When property is partly in and partly outside the State. -] [section 74 stand unmodified, vide Government of India (Adaptation of Indian Laws) Order, 1937.]
Whenever any property assessable under this chapter lies partly within and partly outside the [State] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and Adaptation of Laws Order, 1950, respectively.], the return furnished as required by section 72 shall state the [total annual despatches or the total annual net profits, as the case may be, calculated as aforesaid, in respect of the whole of such property and also the portion of such annual despatches or annual profits, as the case may be, which may reasonably be calculated to relate to the portion of such property situated within the State.] [Words substituted by West Bengal Act 23 of 1964.]
