Section 22 in The Maharashtra Agricultural Income Tax Act, 1962
22. Return of agricultural income.
(1)[The Commissioner shall] [These words were substituted for the words 'The Agricultural Income-tax Officer shall' by Maharashtra 21 of 1964, Section 3(1)(a).] on or before such date in each year as may be prescribed, give notice, by publication in such newspapers [as the Commissioner may, having regard to the circulation thereof in the area concerned, select in this behalf] [These words were inserted by Maharashtra 21 of 1964, Section 3(1)(b).] and in such other manner as may be prescribed requiring every person whose total agricultural income during the previous year exceeded thirty-six thousand rupees to furnish [to the Agricultural Income-tax Officer concerned] [These words were inserted by Maharashtra 21 of 1964, Section 3(1)(b).] within such period (being not less than sixty days), as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner and setting forth (along with such other particulars as may be required by the notice) his total agricultural income during that year :Provided that, on an application made in the prescribed manner, the Agricultural Income-tax Officer may extend the date for furnishing the return in the case of any person or class of persons [for a period not exceeding ninety days] [These words were substituted for the portion beginning with, the words 'and shall' and ending with the words 'under the Income Tax Act' by Maharashtra 21 of 1964, Section 3(1)(c).],(2)In the case of any person whose total agricultural income is, in the Agricultural Income-tax Officer's opinion, of such an amount as to render such person liable to agricultural income-tax, the Agricultural Income-tax Officer may serve a notice upon him requiring him to furnish, within such period, not being less than thirty days, as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner setting forth along with such other particulars as may be provided for in the notice, his total agricultural income during the previous year :Provided that, on an application made in the prescribed manner, the Agricultural Income-tax Officer may extend the date for furnishing the return [for a period not exceeding ninety days] [These words were substituted for the portion beginning with, the words 'and shall' and ending with the words 'under the Income Tax Act' by Maharashtra 21 of 1964, Section 3(l)(d).].(2A)[ Notwithstanding any extension of time for submission of return granted under the proviso to sub-section (1) or sub-section (2) before the commencement of the Maharashtra Agricultural Income-tax (Amendment) Act, 1964, every person whose agricultural income is assessable under section 9 and who has become liable to pay agricultural income-tax under this Act in respect of any previous year shall submit a return in the manner hereinbefore provided not later than ninety days from the date of such commencement.] [Sub-section (2A) was inserted by Maharashtra 21 of 1964, Section 3(2).](3)If any person has not furnished a return within the time allowed by or under sub-section (1) or sub-section (2), or having furnished a return under either of these sub-sections discovers any omissions or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made.(4)The assessee furnishing a return, as aforesaid shall first pay into a Government treasury, in the manner prescribed, the whole of the tax due from him according to such return; and where he furnishes a revised return and such revised return shows that a larger amount of tax than already paid is payable shall likewise pay into a Government treasury the extra amount of tax.(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.
