Section 26G(c) in The Bengal Agricultural Income-Tax Act, 1944
(c)fails without reasonable cause to file an estimate or a revised estimate as required under section 26B, he shall be deemed to be in default, in the cases referred to in clauses (a) and (b), in respect of such instalment or instalments and in the case referred to in clause (c), in respect of the amount that falls short of the last instalment of advance tax that would have been payable by him had he submitted an estimate or a revised estimate as required under section 26B and all the provisions of section 44 and section 45 shall apply in relation to any advance tax payable in pursuance of section 26.4 and section 26B as if it were an order for payment of tax on regular assessment under section 25:
