Section 44(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)[Without prejudice to the provisions of sub-section (1a) if an assessee] [Substituted by W.B. Act 15 of 1983.] makes an application within the time mentioned in the notice of [demand under] [Substituted by W.B. Act 19 of 1949.] section 33 for being allowed to pay the tax due by instalments, the Agricultural Income-tax Officer may in his discretion, by order in writing allow the assessee to pay the tax due in instalments not exceeding four in number at such intervals as the said officer may fix in his discretion:Provided that if as a result of an application made by the assessee, the Agricultural Income-tax Officer allows the assessee to pay the tax due in instalments, the assessee shall be deemed to have waived all his rights of appeal under this Act:Provided further that if, on being allowed to pay the tax due by instalments, the assessee defaults in the payment of any one instalment he shall be deemed to be a defaulter in respect of the total remaining amount of tax due.
