Section 38(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)If in consequence of definite information which has come into his possession the Agricultural Income-tax Officer discovers that agricultural income chargeable to agricultural income-tax has escaped assessment in any year, or has been under assessed, or has been assessed at too low a rate, or has been the subject of excessive relief under this Act, the Agricultural Income-tax Officer may, [in any case in which the income is partially agricultural income assessable under this Act and partially] [substituted by W.B. Act 3 of 1949.] [income chargeable under the head of income 'Business' or 'Profits and gains of business or profession', as the case may be, under the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.] or in which he has reason to believe that the assessee has concealed [any of the particulars of his total agricultural income or total world income or has) deliberately furnished inaccurate particulars thereof, at any time within six years, and in any other case at any time within four years] [Words substituted by W.B. Act 6 of 1975.] of the end of that year, serve on the person liable to pay agricultural income-tax on such agricultural income, or in the case of a company or the Ruler of [a Part B State] [substituted by the Adaptation of Laws Order, 1950.], on the principal officer of such company or State, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 24 and may proceed to assess or re-assess such agricultural income [and, if necessary, also the total world income] [Words Inserted by W.B. Act 6 of 1975.] and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section :[Provided that the agricultural income-tax shall be chargeable at the rate at which it would have been lawfully charged had the total agricultural income, and, where necessary, also the total world income, been duly assessed] [Proviso substituted by W.B. Act 6 of 1975.].
