Section 34 in The Bengal Agricultural Income-Tax Act, 1944
34. Appeal against assessment under this Act. -
(1)Any assessee objecting to [the amount of total agricultural income or total world income assessed] [Words substituted by W.B. Act 6 of 1975.] under section 25 or section 31 or the amount of loss computed under section 26 or the amount of agricultural income-tax determined under section 25 or section 31 or denying his liability to be assessed under this Act or objecting to a refusal of an Agricultural Income-tax Officer to make a fresh assessment under section 31 or objecting to any order under section 30 or section 32 made by an Agricultural Income-tax Officer or objecting to any order imposing any penalty by an Agricultural Income-tax Officer under sub-section (1) of section 45 [or sub-section (3) of section 24A] [Words, figures and brackets inserted by W.B. Act 6 of 1975.] or objecting to a refusal of an Agricultural Income-tax Officer to allow a claim to a refund under section 47, 48 or 51 or the amount of the refund allowed by the Agricultural Income-tax Officer under any of those sections, may appeal to the Assistant Commissioner against the assessment or against such refusal or order :[Provided that no appeal shall lie against an assessment made under section 25 unless an amount equal to fifty per cent, of the tax assessed under this Act has been deposited by the appellant] [Provisos added by W. B. Act 6 of 1975.]:[Provided further that no appeal shall lie against an order under subsection (1) of section 45 unless the agricultural income-tax has been paid] [Provisos added by W. B. Act 6 of 1975.].(2)The appeal shall ordinarily be presented within thirty days of receipt of the notice of demand relating to the assessment or panalty objected to or of the intimation of the refusal to pass an order under sub-section (1) of section 30 or of the date of the refusal to make a fresh assessment under section 31 or of the. intimation of an order under section 47, 48 or 51, as the case may be; but the Assistant Commissioner may admit an appeal after the expiration of the period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.(3)The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
