Section 57(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Without prejudice to the generality of the foregoing power, such rules may-(a)prescribe in accordance with the provisions of this Act the manner of ascertainment and determination of agricultural income;(b)prescribe the procedure to be followed on application for refunds allowable under this Act;(c)provide for any matter which by this Act is to be prescribed.
