Section 33 in The Bengal Agricultural Income-Tax Act, 1944
33. Notice of demand. -
When any agricultural income-tax or penalty [or interest] [Words Inserted by W.B. Act 15 of 1983.] is due in consequence of any order passed under or in pursuance of this Act, the Agricultural Income-tax Officer shall serve upon the assessee or other person liable to pay such tax or penalty [or interest] [Words Inst, by W.B. Act 15 of 1983.] a notice of demand in the prescribed form specifying the sum so payable.
