Section 43 in The Assam Agricultural Income-Tax Act, 1939
43. Place of assessment.
(1)An assessee shall, subject to any order passed under sub-section (2), be assessed by the Superintendent of Taxes or Agricultural Income-tax Officer of the area in which is situated the land from which the greater part of the agricultural income, in respect of which he is assessed, is derived.(2)(a)An assessee may, on receipt of the first notice served on him under sub-section (2) of Section 19, apply to the Superintendent of Taxes or Agricultural Income-tax Officer by whom such notice is served to be assessed at his usual place of residence or at the place where the accounts relating to his agricultural income are kept, if either of such places is situated in the State of Assam, and such Superintendent of Taxes or Agricultural Income-tax Officer may pass an order that the assessee shall be assessed at the place specified in the application, the said place being situated in the State of Assam, or refer the matter to the Joint Commissioner of Taxes, or where there is no Joint Commissioner of Taxes, the Deputy Commissioner of Taxes empowered by the Commissioner of Taxes, in this behalf, whose decision shall be final.(b)Where an order is passed under Clause (a) of sub-section (2), the assessee shall not be entitled to make any further application to change his place of assessment:Provided that the Superintendent of Taxes or Agricultural Income- tax Officer may allow the assessee to be assessed at any other place upon conditions as he thinks fit.(3)Notwithstanding anything contained in this section, every Superintendent of Taxes or Agricultural Income-tax Officer shall have all the powers conferred by or under this Act on the Superintendent of Taxes or Agricultural Income-tax Officer in respect of any agricultural income derived from land, situated within the area to which he is appointed.
