Section 33(2) in The Assam Agricultural Income-Tax Act, 1939
(2)If any person assessed to agricultural income-tax in respect of agricultural income mentioned in sub-Clause (1) of Clause (a) of Section 2 produces before the Superintendent of Taxes or Agricultural Income-tax Officer for the purpose of calculating his agricultural income any rent roll or other similar papers showing the amount of rent received by him, he shall not be entitled to recover or to institute a suit to recover rent due to him for any tenure or holding included in such return at a rate higher than the rate mentioned in such return as payable for such return or holding, unless the rent shown in such return has, since the date of the return been lawfully enhanced.
