Section 38A in The Bengal Agricultural Income-Tax Act, 1944
38A. [ Modification or Agricultural Income] [Section 38A inserted by W.B. Act 22 of 1977.]. -
[Where] [Word substituted by W.B. Act 3 of 1998.] in pursuance of the provisions of section 8, an assessment under the provisions of [the enactments relating to Indian income-tax] [Word substituted by W.B. Act 3 of 1998.] is made the basis of assessment of agricultural income-tax and a certified copy of the order of any appellate or revising authority or of the High Court or of the Supreme Court referred to in sub-section (3) of section 8 shows that an order of assessment initially made under [the enactments relating to Indian income-tax] [Word substituted by W.B. Act 3 of 1998.] was altered or amended, then the Agricultural Income-tax Officer may, at any time, of his own motion, or on an application by an assessee made within one year from the date when the order of assessment was so altered or amended under the provisions of [the enactments relating to Indian income-tax] [Word substituted by W.B. Act 3 of 1998.], modify an order passed by him in respect of assessment of agricultural income-tax under this Act:Provided that an Agricultural Income-tax Officer shall not, of his own motion, modify an assessment unless the assessee has been given a reasonable opportunity of being heard.[Explanation] [Explanation added by W.B. Act 3 of 1998.]. - For the removal of doubt, it is hereby declared that where an Agricultural Income-tax Officer is required to modify an order in respect of any assessment, the expression "in respect of assessment" in this section shall mean an assessment relating to the year in which modification is required to be made in accordance with the order passed by an authority specified in sub-section (3) of section 8, and shall include assessment in respect of any subsequent year which is required to be modified in order to give effect to such modification.
