Section 2(1)(ii) in The Bengal Agricultural Income-Tax Act, 1944

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State of West Bengal - Subsection

Section 2(1)(ii) in The Bengal Agricultural Income-Tax Act, 1944

(ii)the land is either assessed to land revenue or is subject to a local rate assessed and collected by officers of the Government as such or where the land is not so assessed to land revenue or subject to a local rate, it is not situated-

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State of West Bengal - Subsection

Section 2(1)(ii) in The Bengal Agricultural Income-Tax Act, 1944