Section 39 in The Bengal Agricultural Income-Tax Act, 1944
39. Rectification of mistake. -
(1)The Commissioner may at any time within four years from the date of any order passed by him in revision under section 37, the Appellate Tribunal or the Assistant Commissioner may, at any time within four years from the date of any order passed by it or him on appeal and the Agricultural Income-tax Officer may, at any time within four years from the date of any assessment order or refund order passed by him, on his own motion rectify any mistake apparent from the record of the revision, appeal, assessment or refund, as the case may be, and shall within the like period rectify any such mistake which has been brought to his notice by an assessee ;[Provided that if any mistake is apparent from the record of the appeal in any order passed by the Appellate Tribunal before the coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, such mistake may, on the coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, be rectified by the Appellate Tribunal at any time within four years from the date of passing of the said order] [Provisos substituted by W.B. Act 11 of 1995.]:[Provided further that no such rectification having the effect of enhancing an assessment or reducing a refund shall be made unless the Commissioner, the Appellate Tribunal, the Assistant Commissioner or the Agricultural Income-tax Officer, as the case may be, has given notice to the assessee of his or its intention so to do and has allowed the assessee a reasonable opportunity of being heard] [Provisos substituted by W.B. Act 11 of 1995.].(2)Where any such rectification has the effect of reducing the assessment, the Agricultural Income-tax Officer shall make any refund which may be due to such assessee.(3)Where any such rectification has the effect of enhancing the assessment or reducing a refund the Agricultural Income-tax Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 33 and the provisions of this Act shall apply accordingly.(4)Any assessee objecting to any such rectification which has the effect of enhancing the assessment or reducing a refund may, within thirty days of receipt of the notice of demand referred to in sub-section (3), appeal-(a)in the case where the rectification is made by an Agricultural Income-tax Officer, to the Assistant Commissioner and the provisions of sub-section (3) of section 34 and section 35 shall apply to every such appeal as if it were an appeal against an order of assessment under section 25 or an order of refund under section 47 or section 48;(b)in the case where the rectification is made by the Assistant Commissioner to the Appellate Tribunal and the provisions of subsections (4), (5), (6) and (7) of section 36 shall apply to every such appeal as if it were an appeal against an order passed by the Assistant Commissioner under section 35:Provided that the provisions of section 63 shall not apply to any order passed by the Appellate Tribunal on any such appeal.
