Section 37(5) in The Bengal Agricultural Income-Tax Act, 1944
(5)Every application by an assessee under sub-section (4) shall be accompanied by a fee of twenty-five rupees.[Explanation] [New Explanation added by W. B. Act 3 of 1999.]. - For the purposes of this section, the expression "Commissioner" shall include an Additional Commissioner of Agricultural Income-tax appointed under sub-section (2) of section 21.
