Section 20B in The Assam Agricultural Income-Tax Act, 1939
20B. Assessment in cases of transfer of property.
(1)Where a person liable to pay tax under this Act (hereinafter in this section referred to as the predecessor) has been succeeded by another person (hereinafter in this section referred to as the successor) who continuance the agricultural operations-(a)the predecessor shall be assessed in respect of the agricultural income of the previous year in which the succession took place up to the date of succession;(b)the successor shall be assessed in respect of the agricultural income of the previous year after the date of succession.(2)Notwithstanding anything contained in sub-section (1), when the predecessor cannot be found, the assessment of the agricultural income-tax for the previous year to up to the date of succession and for the years preceding that year shall be made on the successor in the like manner and to the same extent as it would have been made on the predecessor, and all the provisions of this Act shall so, far as may be, apply accordingly.(3)Where any sum, payable under this section in respect of the agricultural income of the previous year in which the succession took place up to the date of succession or for the previous years preceding that year assessed on the predecessor, cannot be recovered from him, the Agricultural Income-tax Officer, shall, after making such enquiries as he might deem fit, record a finding to that effect and the sum payable by predecessor shall thereafter be payable by and recoverable from the successor, and the successor shall be entitled to recover from the predecessor any sum so paid :Provided that the successor shall not be made so liable to pay sum without giving him an opportunity of being heard.
