Section 2 in The Bengal Agricultural Income-Tax Act, 1944
2. Definitions. -
In this Act, unless there is anything repugnant in the subject or context,-(1)"agricultural income" means-(a)[ any rent or revenue derived from land which is situated in West Bengal and is used for agricultural purposes] [Substituted by W.B. Act 22 of 1977 w.e.f. 1.4.77.];(b)any income derived from such land by-(i)agriculture, or(ii)the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market, or(iii)the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in item (ii);(c)any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator, or the receiver of rent-in-kind of any land with respect to which, or the produce of which, any operation mentioned in items (ii) and (iii) of sub-clause (b) is carried on :[Provided that] [This proviso was substituted by W.B. Act 22 of 1977 w.e.f. 1.4.77.]-(i)the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling house, or as a store-house or other out-building, and(ii)the land is either assessed to land revenue or is subject to a local rate assessed and collected by officers of the Government as such or where the land is not so assessed to land revenue or subject to a local rate, it is not situated-(A)in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year; or(B)in any area within such distance, not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (A), as may be specified by the Central Government [under the enactments relating to Indian income-tax;] [Words substituted by W.B. Act 18 of 1989.](2)"Agricultural Income-tax Officer" means a person appointed to be an Agricultural Income-tax Officer under section 21 [and includes persons vested with the powers of an Agricultural Income-tax Officer in the manner to be prescribed] [Words inserted by W.B. Act 6 of 1975.];(2a)[ "Appellate Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994] [Clause (2a) which was inserted by W.B. Act 8 of 1990 was substituted by W.B. Act 11 of 1995.];(3)"assessee" means a person by whom agricultural income-tax is payable;(4)"Assistant Commissioner" means the person appointed as Assistant Commissioner of Agricultural Income-tax under section 21;(5)"Commissioner" means the person appointed to be the Commissioner of Agricultural Income-tax, [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], under section 21;(6)[ "company" means a domestic company or foreign company] [Clause (6) was substituted by W.B. Act 22 of 1977.].Explanation: -(a)"Domestic company means a company formed and registered under the Companies Act, 1956 and includes a company formed and registered under any law relating to companies formerly in force in any part of India :Provided that the registered office of the company is in India.(b)"Foreign company" means a foreign company within the meaning of section 591 of the Companies Act, 1956 and includes any foreign association whether incorporated or not, which the Government may, by general or special order, declare to be a foreign company for the purposes of this Act;(6A)[ "family" in relation to an individual shall be deemed to consist of his or her spouse, minor sons, unmarried daughters, as also major sons, daughters-in-law, sons minor sons and unmarried daughters in common mess] [Clause (6A) was Inst, by W.B. Act 22 of 1977.] ;(7)"firm", "partner" and "partnership" have the same meanings respectively as in the Indian Partnership Act, 1932, provided that the expression "partner" includes any person who being a minor has been admitted to the benefits of partnership ;(8)"Hindu undivided family" means a Hindu undivided family governed by mitakshara law;(9)"person" includes a Hindu undivided family, a firm, [and a company] [Substituted by the Adaptation of Laws Order, 1950.];(10)"prescribed" means prescribed by rules made under this Act;(11)"previous year" means-(a)the twelve months ending on the 31st day of March next preceding the year for which the assessment is to be made, if the accounts of the assessee have been made up to a date within the said twelve months in respect of a year ending on any date other than the 31st day of March, then at the option of the assessee the year ending on the day to which his accounts have been so made up;(b)such period as may be [determined] [See notification No 609C, dated the 8.3.45, published in the Calcutta Gazette of 1945, Part I, page 415 and notification No. 277 6C, dated the 23.9.46, published in the Calcutta Gazette of 1946, Part I, page 1427.] by the Commissioner in the particular case of any person or class of persons;(c)in the case of income which is partially agricultural income from land and partially [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.] and the business concerned has been newly set up in the financial year preceding the year for which the assessment is to be made, the period from the date of the setting up of such business to the 31st day of March next following, or to the last day of the period determined under sub-clause (6), or, if the accounts of the assessee are made up to some other date than the 31st day of March and the case is not one for which a period has been determined by the Commissioner under sub-clause (b), then at the option of the assessee, the period from the date of the setting up of such business to such other date:Provided that when such other date does not fall between the setting up of such business and the next following 31st day of March it shall be deemed that there is no previous year:Provided further that where in this clause an option is exercisable by the assessee it shall not be exercisable more than once except with the consent of the Agricultural Income-tax Officer and upon such conditions as such officer may think fit:Provided further that where in this clause an option is exercisable by the assessee and he has been assessed after he has exercised such option it shall not be exercisable by him again so as to vary the meaning of the expression "previous year" as then applicable except with the consent of the Agricultural Income-tax Officer:Provided also that where the assessee is a partner in a firm, the expression "previous year" in respect of his share of the agricultural income of the firm means the previous year as determined for the assessment of the agricultural income of the firm;(12)"principal officer" used with reference to [a Part B State] [Substituted by the Adaptation of Laws Order, 1950.], a company or any other association means-(a)(i)the manager or agent in [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts)Order, 1948.] of the Ruler of the [Part B State] [Substituted by the Adaptation of Laws Order, 1950.], or(ii)the secretary, treasurer, manager or agent of the company or association; or(b)any individual connected with the [Part B State] [Substituted by the Adaptation of Laws Order, 1950.], company or association upon whom an Agricultural Income-tax Officer has served a notice of his intention of treating him as the principal officer thereof;(13)"public servant" has the same meaning as in the Indian Penal Code;(14)"received" used with reference to the receipt of the agricultural income by a person shall include-(1)receipt by an agent or servant on behalf of a principal or master respectively,(2)receipts by other persons which are deemed to be his receipts under the provisions of this Act, and shall also include receipts of agricultural income by way of adjustment of accounts with any other person;[* * * * * *] [Clause (15) was omitted by the Adaptation of Laws Order, 1950.](16)"total agricultural income" means the total amount of agricultural income referred to in section 4 and computed in the manner laid down in this Act;(17)[ "total world income" means the sum of] [Clause (17) was substituted by W.B. Act 6 of 1975.]-(a)the total income as defined in [the enactments relating-to Indian income-tax,] [Words substituted by W.B. Act 18 of 1989.] and(b)the total agricultural income as defined in this Act, and(c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48;(18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset,-(a)in the case of assets acquired in the previous year, the actual cost to the assessee,(b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be.
