Section 8(1B) in The Bengal Agricultural Income-Tax Act, 1944
(1B)[] [Sub-section (1B) was added by W.B. Act 18 of 1989 w.e.f. 18.10.1979.] Where the computation of the income derived from tea has not been completed for the purposes of assessment of income-tax under the enactments relating to Indian income-tax, or where such computation has been completed but the assessment under the enactments relating to Indian income-tax has been annulled or set aside under those enactments and no order of assessment under section 25 has been made within six years from the end of the year in which the agricultural income was first assess-able, the Agricultural Income-tax Officer shall, notwithstanding anything to the contrary contained in this Act, assess the agricultural income derived from tea in such manner and within such period as may be prescribed and shall determine the sum payable by the assessee on the basis of such assessment:Provided that the Agricultural Income-tax Officer may, of his own motion, and shall, on an application made within one year from the date of assessment under the enactments relating to Indian income-tax and accompanied by a certified copy of the order, modify the assessment under this sub-section:Provided further that the Agricultural Income-tax Officer shall not, of his own motion, modify such assessment without giving the assessee a reasonable opportunity of being heard:Provided also that no order of modification of assessment shall be made after the expiry of six years from the end of the year in which the agricultural income was first assessed under this sub-section.[* * * * *] [Sub-section (2) was omitted by W.B. Act 12 of 1980.][* * * * *] [Sub-section (2A) which was inserted by W.B. Act 31 of 1979 was omitted by W.B. Act 12 of 1980.]
