Section 22(5) in The Maharashtra Agricultural Income Tax Act, 1962
(5)The Agricultural Income-tax Officer may serve on any person, who has made 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 (or such further dates as he may allow), to produce or cause to be produced such accounts or documents as the Agricultural Income-tax Officer may require :Provided 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.
