Section 37(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)The Commissioner may, of his own motion or on an application by an assessee, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit]:[Provided that no application for revision shall lie unless an amount equal to fifty per cent, of the tax assessed under this Act has been deposited by the assessee] [Provisos substituted by W.B. Act 31 of 1979.]:[Provided further that the Commissioner shall not pass any order prejudicial to the interest of the assessee without giving him a reasonable opportunity of being heard] [Provisos substituted by W.B. Act 31 of 1979.] ;Provided also that an order declining to interfere shall not be deemed to be an order prejudicial to the interest of the assessee] [Provisos substituted by W.B. Act 31 of 1979.[].
