Section 38 in The Bengal Agricultural Income-Tax Act, 1944
38. Income escaping assessment. -
(1)If in consequence of definite information which has come into his possession the Agricultural Income-tax Officer discovers that agricultural income chargeable to agricultural income-tax has escaped assessment in any year, or has been under assessed, or has been assessed at too low a rate, or has been the subject of excessive relief under this Act, the Agricultural Income-tax Officer may, [in any case in which the income is partially agricultural income assessable under this Act and partially] [substituted by W.B. Act 3 of 1949.] [income chargeable under the head of income 'Business' or 'Profits and gains of business or profession', as the case may be, under the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.] or in which he has reason to believe that the assessee has concealed [any of the particulars of his total agricultural income or total world income or has) deliberately furnished inaccurate particulars thereof, at any time within six years, and in any other case at any time within four years] [Words substituted by W.B. Act 6 of 1975.] of the end of that year, serve on the person liable to pay agricultural income-tax on such agricultural income, or in the case of a company or the Ruler of [a Part B State] [substituted by the Adaptation of Laws Order, 1950.], on the principal officer of such company or State, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 24 and may proceed to assess or re-assess such agricultural income [and, if necessary, also the total world income] [Words Inserted by W.B. Act 6 of 1975.] and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section :[Provided that the agricultural income-tax shall be chargeable at the rate at which it would have been lawfully charged had the total agricultural income, and, where necessary, also the total world income, been duly assessed] [Proviso substituted by W.B. Act 6 of 1975.].(2)[] [Sub-section (2) substituted by W.B. Act 9 of 1981.] No order of assessment under section 25 or of assessment or reassessment under sub-section (1) shall be made at any time after the expiry,-(a)in any case in which-(i)section 8 or clause (c) of sub-section (1) of section 32 applies, or(ii)the agricultural income is derived from tea grown in West Bengal and sold by the grower himself or his agent after manufacture, of six years, and(b)in other case, of four years from the end of the year in which the agricultural income was first assessable:Provided that nothing contained in this sub-section shall apply to a re-assessment made in pursuance of an order under section 31, section 35, section 36, section 37, section 63 or section 64.Explanation I. - In computing the period of limitation for the purpose of this section, the period during which an assessment proceeding under this Act or an assessment under [the enactments relating to Indian income-tax] [Word substituted by W.B. Act 3 of 1998.] having a bearing on the assessment under this Act is stayed by injunction or order of any court shall be excluded.Explanation II. - The provisions of sub-section (2) shall not apply to an assessment, re-assessment or re-computation, which may be completed at any time, where such assessment, re-assessment or re-computation is made on an assessee or any person in consequence of, or for giving effect to, any finding or direction contained in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act.
