Section 33(3) in The Assam Agricultural Income-Tax Act, 1939
(3)Any person who has produced a rent roll referred to in sub- section (2) may, within one year of producing such roll, apply to the Superintendent of Taxes or Agricultural Income-tax Officer to make any correction therein, and the Superintendent of Taxes or Agricultural Income-tax Officer may, if he is satisfied that such correction should be made, pass an order correcting such rent roll.
