Section 45(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)The Agricultural Income-tax Officer may forward to the Collector a certificate under his signature specifying the amount of arrears [including interest] [Words inserted by W.B. Act 15 of 1983.] due from an assessee, and the Collector on receipt of such certificate, shall proceed to recover from such assessee the amount specified therein as if it were an arrear of land revenue:Provided that without prejudice to any powers of the Collector in this behalf, he shall for the purpose of recovering the said amount have [* * *] [Words omitted by W.B. Act 3 of 1949.] the powers which under the Code of Civil Procedure, 1908, a Civil Court has [* * *] [Words omitted by W.B. Act 3 of 1949.] for the purpose of the recovery of an amount due under a decree.
