Section 6(7) in The Bengal Agricultural Income-Tax Act, 1944
(7)in respect of the cost of collection of such rent or revenue including the cost of maintenance of any katchari or other capital assets and any expenses of litigation, a sum equal to fifteen per centum of the total amount of rent or revenue which accrued to him in the previous year in respect of the land from which such rent or revenue is derived :Provided that in the case of an assessee who can produce his accounts audited and certified to be correct by an accountant, and at the option of such assessee recorded in writing the allowance shall be, instead of such sum, the actual cost of collection incurred during the previous year as determined by the Agricultural Income-tax Officer on the basis of such accounts, subject to a maximum equal to twenty per centum of the total amount of rent or revenue which accrued to him in the previous year in respect of the land from which rent or revenue is derived.Explanation. - "Accountant" in this proviso has the same meaning as in clause (iii) of sub-section (2) of section 58 and includes the Accountant-General, [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], and any person auditing accounts under his direction and control :Provided further that the assessee, having once exercised the option to claim the actual cost on the basis of his accounts as the allowance admissible as aforesaid, shall not be entitled in any future year to claim instead the alternative allowance admissible except with the previous sanction of the Assistant Commissioner;
