Section 45A(8) in The Bengal Agricultural Income-Tax Act, 1944
(8)Subject to the provisions of sub-section (4), if a person to whom a requisition or notice under this section is sent fails to make payment in pursuance thereof, he shall be deemed to be an assessee in default in respect of the amount specified in the requisition or notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided in section 45.
