Section 45(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)No proceeding for the recovery of any tax payable under this Act shall be commenced after the expiration of [six years] [Words substituted for the words ] after,-(a)the last date on which the tax is payable without the assessee being deemed to be in default, or(b)the date on which the last instalment fixed under sub-section (2) of section 44 falls due, or(c)the date on which any appeal relating to the payment of tax has been disposed of, whichever is the later:[Provided that in computing the said period of 37. Words substituted for the words "three years" by W. B. Act 3 of 1999. [six years] [Proviso added by W.B. Act 28 of 1957.] the time during which the recovery of arrears of agricultural income-tax has been stayed, either wholly or in part, by an injunction or any other order of a competent court shall be excluded].
