Section 48 in The Bengal Agricultural Income-Tax Act, 1944
48. Refunds of tax deemed to have been paid by firms and associations on behalf of others. -
[(1)] [Sub-sections (1) to (3) substituted by W.B. Act 28 of 1957.] Not with standing anything contained in section 47, a partner of a firm or a member of an association of persons on whose behalf agricultural income-tax is, by section 17, deemed to have been paid by such firm or association, shall be entitled to a refund of agricultural income-tax on account of any difference between the rate of agricultural income-tax applicable under this Act to the total agricultural income of such firm or association and the average rate which would be applicable to the total world income of such partner or member if such total world income were agricultural income chargeable to agricultural income-tax under this Act.(2)[] [Sub-sections (1) to (3) substituted by W.B. Act 28 of 1957.] Any partner of a firm or member of an association of persons who is deemed to be entitled under the provisions of sub-section (1) to a refund of agricultural income-tax in respect of the previous year may apply to the Agricultural Income-tax Officer in the prescribed manner for such refund, and if the Agricultural Income-tax Officer after such inquiry as he thinks necessary is satisfied that a refund under the provisions of subsection (1) is due he shall compute the amount of such refund according to the provisions of sub-section (3) and such amount shall be paid to the partner or member, as the case may be.(3)[] [Sub-sections (1) to (3) substituted by W.B. Act 28 of 1957.] The amount of any refund of agricultural income-tax due under the provisions of sub-section (1) shall be the product of the amount of agricultural income on which tax is deemed to have been paid by a firm or association of persons and has been received by a partner or member, as the case may be, and the difference between the rate of agricultural income-tax applicable to the total agricultural income of the said firm or association chargeable to agricultural income-tax under this Act, and the average rate of such tax applicable to an amount equivalent to the total world income of such partner or member in the previous year.(4)"Average rate" in sub-section (3) means the rate obtained by dividing the amount of agricultural income-tax which would by payable [by an assessee] [Words substituted by W.B. Act 19 of 1949.] in the year of assessment if his total world income in the previous year were agricultural income chargeable to agricultural income-tax at the rates applicable under this Act by the said total world income.(5)[] [Sub-section (5) substituted by W.B. Act 6 of 1975.] For the purpose of determining the total world income,-(a)where the total income of an assessee under [the enactments relating to Indian Income-tax,] [Words substituted by W.B. Act 18 of 1989.] has been computed for the purposes of [those enactments] [Words substituted by W.B. Act 18 of 1989.], that computation shall be accepted as determining the total income under [those enactments] [Words substituted by W.B. Act 18 of 1989.] for the purposes of this Act and if such computation has not been made the total income of an assessee under [those enactments] [Words substituted by W.B. Act 18 of 1989.] shall be computed in the manner prescribed;(b)the agricultural income derived from land outside West Bengal shall be calculated in the manner prescribed.Explanation. - A certified copy of an order computing the total income under [the enactments relating to Indian Income-tax,] [Words substituted by W.B. Act 18 of 1989.] shall be conclusive evidence of the contents thereof.
