Section 47(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)If any individual, Hindu undivided family, company, Ruler of [a Part B State] [Words substituted by the Adaptation of Laws Order, 1950.], firm or other association of persons satisfies the Agricultural Income-tax Officer that the amount of agricultural income-tax paid by him or by it or on his or its behalf or treated as paid on his or its behalf for any year exceeds the amount with which he or it is properly chargeable under this Act for that year, he or it shall be entitled to a refund of any such excess.
