Section 45 in The Bengal Agricultural Income-Tax Act, 1944
45. Mode and time of recovery. -
(1)When an assessee is in default in making a payment of agricultural income-tax, the Agricultural Income-tax Officer may in his discretion direct that, in addition to the amount of the arrears, a sum not exceeding half that amount shall be recovered from the assessee by way of penalty.(2)For the purposes of sub-section (1), the Agricultural Income-tax Officer may direct the recovery of any sum less than half the amount of the arrears and may enhance the sum so directed to be recovered from time to time in the case of a continuing default, so however that the total sum so directed to be recovered shall not exceed half the amount of the arrears payable.(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.(4)No proceeding for the recovery of any tax payable under this Act shall be commenced after the expiration of [six years] [Words substituted for the words ] after,-(a)the last date on which the tax is payable without the assessee being deemed to be in default, or(b)the date on which the last instalment fixed under sub-section (2) of section 44 falls due, or(c)the date on which any appeal relating to the payment of tax has been disposed of, whichever is the later:[Provided that in computing the said period of 37. Words substituted for the words "three years" by W. B. Act 3 of 1999. [six years] [Proviso added by W.B. Act 28 of 1957.] the time during which the recovery of arrears of agricultural income-tax has been stayed, either wholly or in part, by an injunction or any other order of a competent court shall be excluded].
