Section 25(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)On the day specified in the notice issued under [sub-section (4) of section 24] [Words and figures substituted by W.B. Act 6 of 1975.] or as soon afterwards as may be, the Agricultural Income-tax Officer, after hearing such evidence as such person may produce and such other evidence as the Agricultural Income-tax Officer may require on specified points, shall, by an order in writing, assess the total agricultural income of the assessee [and, except in the case of a company, firm or other association of persons, also his total world income,] [Words inserted by W.B. Act 6 of 1975.] and determine the sum payable by him on the basis of such assessment.
