Section 48(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)"Average rate" in sub-section (3) means the rate obtained by dividing the amount of agricultural income-tax which would by payable [by an assessee] [Words substituted by W.B. Act 19 of 1949.] in the year of assessment if his total world income in the previous year were agricultural income chargeable to agricultural income-tax at the rates applicable under this Act by the said total world income.
