Section 67(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)Notwithstanding anything to the contrary contained in this Act, the State Government may, if it considers necessary so to do, by general or special order to be published in the Official Gazette, exempt any class of persons or association of persons from payment of the whole or any part of agricultural income-tax or reduce the rate of agricultural income-tax payable by any class of persons or association of persons].
