Section 2(11)(b) in The Bengal Agricultural Income-Tax Act, 1944
(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;