Section 27(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Where a person dies [* * * * * * *] [Words, figures and brackets omitted by W.B. Act 1 of 1992.] before he is served with a notice under sub-section (2) of section 24 or section 38 as the case may be, his executor, administrator or other legal representative shall, on the serving of the notice under sub-section (2) of section 24 or under section 38, as the case may be, comply therewith, and the Agricultural Income-tax Officer may proceed to assess the total agricultural income [and the total world income] [Words inserted by W.B. Act 6 of 1975.] of the deceased person as if such executor, administrator or other legal representative were the assessee.
