Section 25 in The Bengal Agricultural Income-Tax Act, 1944
25. Assessment. -
(1)If the Agricultural Income-tax Officer is satisfied without requiring the presence of the assessee or the production by him of any evidence that a return made under section 24 is correct and complete, he shall assess the total agricultural income of the assessee [and, except in the case of a company, firm or other association of persons, also his total world income] [Words inserted by W.B. Act 6 of 1975.], and shall determine the sum payable by him on the basis of such return.[* * * * *] [Sub-section (2) omitted by W.B. Act 6 of 1975.](3)On the day specified in the notice issued under [sub-section (4) of section 24] [Words and figures substituted by W.B. Act 6 of 1975.] or as soon afterwards as may be, the Agricultural Income-tax Officer, after hearing such evidence as such person may produce and such other evidence as the Agricultural Income-tax Officer may require on specified points, shall, by an order in writing, assess the total agricultural income of the assessee [and, except in the case of a company, firm or other association of persons, also his total world income,] [Words inserted by W.B. Act 6 of 1975.] and determine the sum payable by him on the basis of such assessment.(3A)[] [Sub-section (3A) inserted by W.B. Act 18 of 1989 w.e.f. 1.4.80.] The powers conferred by sub-section (4) of section 24 and subsection (3) of this section shall not, except With the permission of the Commissioner, be exercised by the Agricultural income-tax Officer in the case of agricultural income which is assessed under the provisions of subsection (1A) of section 8 and regarding which an assessee has submitted, together with his return under section 24, a certified copy of an assessment order under the enactments relating to Indian income-tax.[* * * * *] [Sub-section (4) omitted by W.B. Act 12 of 1980.](5)If any person fails to make the return required by any notice given under sub-section (2) of section 24 and has not made a return or a revised return under sub-section (3) of the same section or fails to comply with all the terms of a notice issued under sub-section (4) of the same section [* * * * * * * * * * * * *] [Words omitted by W.B. Act 6 of 1975.] or fails to produce before the Agricultural Income-tax Officer any order under [the enactments relating to Indian income-tax,] [Words substituted by W.B. Act 18 of 1989.] or a certified copy thereof, which may be necessary under the provisions of this Act for the purpose of enabling any assessment to be made under section 8, such officer shall make the assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment.
