Section 57 in The Bengal Agricultural Income-Tax Act, 1944
57. Power to make rules. -
(1)The [State] [substituted by the Adaptation of Laws Order, 1950.] Government may, [* * * * * *] [Words omitted by W.B. Act 4 of 1998.] make [rules] [See notification No. 46 F.T., dated the 27.1.1915, pub in Calcutta Gazette of 1945, Part I, pages 181-220.] consistent with the provisions of this Act for carrying out the purposes of this Act.(2)Without prejudice to the generality of the foregoing power, such rules may-(a)prescribe in accordance with the provisions of this Act the manner of ascertainment and determination of agricultural income;(b)prescribe the procedure to be followed on application for refunds allowable under this Act;(c)provide for any matter which by this Act is to be prescribed.
