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[Cites 0, Cited by 0] [Section 42] [Entire Act]

State of Assam - Subsection

Section 42(3) in The Assam Agricultural Income-Tax Act, 1939

(3)The Deputy Commissioner of Taxes, or where there is no Deputy Commissioner of Taxes, the Assistant Commissioner of Taxes empowered by the Commissioner of Taxes in this behalf, may stay any such proceedings or compound any such offence.