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[Cites 0, Cited by 0] [Section 45A(3)] [Section 45A] [Entire Act]

State of West Bengal - Subsection

Section 45A(3)(d) in The Bengal Agricultural Income-Tax Act, 1944

(d)Save as otherwise provided in this sub-section, every person to whom a notice is issued under this sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post-office, banking company or an insurer it shall not be necessary for any pass-book, deposit, receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.