Section 38(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)[] [Sub-section (2) substituted by W.B. Act 9 of 1981.] No order of assessment under section 25 or of assessment or reassessment under sub-section (1) shall be made at any time after the expiry,-(a)in any case in which-(i)section 8 or clause (c) of sub-section (1) of section 32 applies, or(ii)the agricultural income is derived from tea grown in West Bengal and sold by the grower himself or his agent after manufacture, of six years, and(b)in other case, of four years from the end of the year in which the agricultural income was first assessable:Provided that nothing contained in this sub-section shall apply to a re-assessment made in pursuance of an order under section 31, section 35, section 36, section 37, section 63 or section 64.Explanation I. - In computing the period of limitation for the purpose of this section, the period during which an assessment proceeding under this Act or an assessment under [the enactments relating to Indian income-tax] [Word substituted by W.B. Act 3 of 1998.] having a bearing on the assessment under this Act is stayed by injunction or order of any court shall be excluded.Explanation II. - The provisions of sub-section (2) shall not apply to an assessment, re-assessment or re-computation, which may be completed at any time, where such assessment, re-assessment or re-computation is made on an assessee or any person in consequence of, or for giving effect to, any finding or direction contained in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act.
