Section 61 in The Bengal Agricultural Income-Tax Act, 1944
61. Place of Assessment. -
(1)Where an assessee is a company having a registered office in [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], it shall be assessed by the Agricultural Income-tax Officer of the area in which such registered office is situated.(2)Where an assessee is a company not having a registered office in [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] or is a firm or other [association of persons] [substituted by W.B. Act 3 of 1949.], it shall be assessed by the Agricultural Income-tax Officer of the area where the principal accounts relating to its agricultural income are kept.(3)In all other cases the assessee shall be assessed by the Agricultural Income-tax Officer of the area in which such assessee resides and where the assessee resides outside [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] by the Agricultural Income-tax Officer of the area in which the agent or the principal officer of such assessee resides:Provided that if the accounts relating to the agricultural income of an assessee are kept in any place in [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], such assessee shall have the option of being assessed by the Agricultural Income-tax Officer of the area in which such place is situated.Explanation. - In the case of a Hindu undivided family, an assessee shall for the purpose of this sub-section be deemed to reside where the manager of the family resides.(4)Where an option is exercisable by an assessee under the proviso to sub-section (3), he shall exercise such option [within sixty days from the end of the previous year or, where a notice under sub-section (2) of section 24 is served,] [substituted by W.B. Act 1 of 1992.] within thirty days from the service of such notice.(5)Where any question arises under this section as to the place of assessment, such question shall be determined by the Assistant Commissioner after giving the assessee an opportunity of being heard.(6)Where an assessment has once been made under this Act by an Agricultural Income-tax Officer, no objection relating to the place of assessment shall lie against such assessment.(7)Subject to the provisions of this section every Agricultural Income-tax Officer shall have all the powers conferred by or under this Act on the Agricultural Income-tax Officer in respect of any agricultural income derived from land situated within the area to which he is appointed.
