Section 3(4) in The Maharashtra Agricultural Income Tax Act, 1962
(4)Where in respect of a particular source of agricultural income or in respect of a business newly set up, an assessee has once exercised the option under clause (b), or sub-clause (ii) of clause (d), or sub-clause (i) of clause (e), of sub-section (1) or has once been assessed, then, he shall not, in respect of that source or, as the case may be, business, be entitled to vary the meaning of the expression "previous year" as then applicable to him, except with the consent of the Agricultural Income-tax Officer and upon such conditions as the Agricultural Income-tax Officer may think fit to impose.
