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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(1)(A) in The Bengal Agricultural Income-Tax Act, 1944

(A)in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year; or