The ASSAM AGRICULTURAL INCOME TAX ACT, 1939
###### THE ASSAM AGRI CULTURAL IN COME-

TAX ACT, 1939

[Passed by the Assam Legislature]

[Received the assent oC the Governor on the 18th
August 1939.]

[Published in the Assam _Gazette_ of 23rd August
1939.]

_An Act to provide f or the imposition of a tax_ _on_ _agricul-_

_tural income_

WHEREAS it is expedient to impose a tax on

agricultural income arising from lands situated

in the Province of Assam ;

It is hereby enacted as follows :-

CHAPTER I

PRELIMINARY

Short title. I. (1) This Act may be called the Assam Agri·

cultural Income-Tax Act, 1939.

(2) It shall take effect from the 1st pf April,
1939.

De6nitiom. 2. In this Act, unless there is anything

repugnant in the subject or context-

_(a)_ "agricultural income" means-

(1) Any rent or revenue derived from
land which is used for agricultural
purposes, and is either assessed to
land revenue in Assam or subject
to a local rate assessed and collect-
ed by officers of the Crown as
such.

t2) Any income derived from such land

###### by-

_(t}_ agriculture, or

(i1)the performance by a cultivator
or receiver of rent-in-kind of an y
process ordinarily employed by

a cultivator or receiver of rent-
in-kind to render the produce
raised or received by him fit to
be taken to market, or
_(iii) the sale by a cultivator or receiver_

###### of rent-in-kind of the produce
raised or received by him, in
respect of which no process has

###### Price : India annas 3. ] [ Pri~e : English 4d.

 =


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###### 2

been performed other than a
process of the nature described
in sub-clause _(ii)_ ;
_Explanation. -Agricultural_ income derived
from such land by the <!u!tivation of tea means
that portion of the income derived from the
cultivation, manufacture and sale of tea as is
defined to be agricultural income for the purposes
###### of the enactments relating to Indian Income-tax.

_(b)_ "agricultural income-tax" means the

tax payable under this Act ;
(c) "Agricultural Income-tax Officer"

means a person appointed to be an
Assam Agricultural I ncome-tax
Officer under sub-section (2) of sec-
tion 18;
_(d)_ "previous agricultural year" means the

twelve months ending the 31st of
March preceding the year for which
the assessment is to be made, or, if
the accounts of the assessee have
been made up to a date within the
said twelve months in respect of a
year ending on any date other than
the said 31st day of March, then
###### at the option of the assessee the
year ending on the day to which
his accounts have so been made up ;

Provided that, if this option has once been
exercised by the assessee, it shall
not again be exercised so as to

vary the meaning of the expression
"agricultural year" as then appli-

cable to such assessee except with
the consent of the Agricultural

Incom~tax Officer and upon such
<:onditions as he may thirik fit.

_(e)_ "assessee" means a person by whom

agricultural income-tax is payable ;

###### (f) "Assistant Commissioner of Agricul-

tural Income-tax" means a person

appointed to be an Assam Assistant
Commissioner of Agricultural Income-

tax under sub-section (2) of section

18;
_(g)_ "Board" means the Assam Board of
Agricultural Income-tax appointed
under sub-section (2) of section 18 ;

_(h)_ "Commissioner of Agricultural In-

come-tax" means a person appointed
to be an Assam Commissioner of
Agricultural I ncome-tax under sub-
section (2) of section 18 ;


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###### 3

{i) "Company" means a company as
defined in the Indian Companies

Act, 1913, or formed in pursuance vrr 0 [f1913, ]

of an Act of Parliament, or of Royal
Charter, or Letters Patent, or of
an Act of the Legislature of a
British possession, and includes any
foreign association carrying on business
in British India, whether incorporated
or not, and whether its principal place
of business is situated in British India

0 or not, which the Board may, by

general or special order, dedare to
be a Company for the purposes of

###### this Act;

( j) "financial year" means the year

beginning on the first day of April
and ending on the thirty-first day of

March next following ;

(k) "firm" has the same mean.ing as in
the Indian Partnership Act, 1932 ; IX. of 1932.,

(l) "landlord" has the same meaning as
Assam (Temporarily-settled Dis- Assam Act
in the tricts) Tenancy Act, 1935; III of 1935.

Sylhet Tenancy Act, 1936; x~r; t6~t
9

Goalpara Tenancy Act, 1929 ; Assam Act

I of 1929.

(m) "person" means any individual, or
association of individuals, owning or
holding property for himself or for any
other or others or partly for his own
benefit and partly for that of any other

or others, either as owner, trustee, re-
ceiver, common manager, administra-
tor or executor or in any capacity
recognised by law, and includes an
undivided or joint Hindu Family,

firm or company ;

(n) "prescribed" means prescribed by
Rules made under this Act ;

( o) "principal officer" used with reference
to any company or association
###### means:-
(i) the secretary, treasurer~ manager

or agent of the company or asso-

ciation, or
_(ii)_ any person connected with the
company or association upon

whom the Agricultural Income-

tax Officer has served a notice


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###### 4

of his intention of treating him
as principal officer thereof ;
and

_lp)_ «total agricultural income" means

t.he aggregate of amounts of agricul-

tural income of the different classes
specified in sections 7 and 8 as deter-

mined respectively in the manner
laid down in the said sections.

CHAPTER II

CHARGE OF AGRICULTURAL INCOME-TAX.

Charge of 3. Agricultural income-tax at the rate or
agricultural rates specified in the annual Assam Finance
income-tax.

Acts subject to the provisions of section 6 shall be

charged for each financial year in accordance 0
with, and subject to, the provisions of this Act
on the total agricultural income of the previous
year of every individual, Hindu undivided or

joint family, company, firm and olher association
of individuals.

Ezemptionse 4. Except as provided elsewhere in this Act
agricullural income-tax shall not be assessed on,
and be payable by, an assessee in respect of-

(i) Any income which he receives as a
member of a Hindu joint or undivi-
ded family where the agricultural
income of such family has been
assessed to agricultural income-tax

under this Act,

_(ii)_ Any sum which he receives by way of
dividend as a share-holder in any
company where the agricultural

income of the company has been
assessed to agricultural income-tax
under this Act, ,

_(iii) Such an_ amount of the agricultural

income of any firm whiclh has been
assessed _to_ agricultural income-tax
under this Act as is proportionate to
his share in the firm at the time of
such assessment and is received by
him,

(iu) Any sum which he receives as his
share of the agricultural income of
an association of individuals other
than a Hindu joint or undivided
family, company or firm where such
agricultural income has been assessed
to agricultural income-tax under this
Act,


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###### 5

(o) Any sum which he receives after the

tax in respect thereof has been assess-
ed under sections 9 to 14 and

realised.

Application 5. Save as hereinafter provided, this Act shall

ofthe Act. apply to all agricultural income derived fi·om

land situated in the Province of Assam.

Limit of tax- 6. Agricultural income-ta'< shall be payable by

able income. persons whose total agricultural income of the

previous agricultural year exceeds Rs.3,000 at

0 such rates as may be laid down from year to year

t in the ~nnual Assam Finance Acts :

Provided that such rates shall not be greater
than the Central Government income-tax rates
from time to time and that they shall not be
subject to, or include, any surcharge.

_Explanation.-!ncome-tax_ for the purposes of
this Act does not include super-tax.

Determina- 7. The agricultural income mentioned in sub-

tion of ag.ri- clause (1) of clause _(a)_ of section 2 shall be
cultural m- deemed to be the sum realised in the previou~

come. agricultural year on account of agricultural in         -
come mentioned in the said sub-clause (1), after
making the following deductions:-

_(a)_ the sum actually paid in the previous

agricultural year as revenue to the
Crown or as rent to a superior land-
lord in respect of the land from which

such agricultural income is derived ;

_(b)_ the sum actually paid in the previous

agricultural year in respect of such

0 any land as enactment any local in rate force in Assam ; collected under

_(c)_ a sum equal to IS per cent. of the

f total amount of the rent which

###### 0 accrued due in the previous agl·icul-

tw·al year, in respect of the charges
for collecting the same ;

_(d)_ any rate paid under the Village Chow- Bengal Act

kidari Act, 1870, in respect of any VI of 1870.

building used by the assessee as an

office for the collection of the rents
due in respect of the land from which
such agricultural income is derived ;

_(e)_ any expenses incurred on the mainte-

nance of any irrigation or protective
work constructed for the benefit of the
land from which such agricultural in-
come is derived ;


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###### 7

_r_ ~ I?etermina: 8. (1) The agricultural income mentioned in
tion of a~•- sub-clause (2) of clause (a) of section 2 shall be
cu 1tura 1 m- d th f h ·
come men- assesse on e net amount o sue 1ncome
tioned in determined in the prescribed manner.
clause .(a)([2]) (2) Rules prescribing the manner of deter-
of secuon 2. . . h f          - 1 1 ·
mmmg t e net amounts o agncu tura tncome

for the purpose of this clause shall provide
that the following deductions shall be made from
the gross amounts of such income, namely :-
(a) the sum actually paid in the previous
agricultural year as revenue to the
Crown or as rent to a superior land-
lord in respect of the land from which
such agricultural income is derived ;

(b) the sum actually paid in the previous

agricultural year in respect of such
land as any local rate collected under
any enactment in force in Assam;

_(c)_ any tate paid under the Village Chowki-
dari Act, 1870, in respect of any Bengal Act
building used for the purposes of the VI of l870.
cultivation of the land from which
such agricultural income is derived ;
_(d)_ the expenses of cultivating the crop
from which such agricultural income

is derived and of transporting such
crop to market, including the main-
tenance of agricultural implements
and cattle required for the purpose of
such cultivation and for transporting
the crop to market ;

_(e)_ any tax, or rate paid under any enact-

ment in force in Assam on the culti-
vation or sale of the crop from which
such agricultural income is derived ;

###### (f)(i) any expenses incurred on the main-

tenance of any irrigation or protective
works constructed for the benefit of
the land from which such agricultural
income is derived ;

( ii) any expenses incurred on the main-

tenance of any capital asset, if such

maintenance is deemed to be required
for the purpose of deriving such agri-

cultural income from such land ;

_(iii) interest actually paid on any amount_
borrowed and actually spent on any
capital expenditure incurred for the
benefit of the land from which such
agricultural income is derived~ or for
the yurpose of deriving such agricul-

tura income from such land ;


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###### 7

J?etermina: 8. (1) The agricultural income mentioned in

tion of a~•- sub-clause (2) of clause _(a)_ of section 2 shall be
cu 1tura 1 m- d h f h ·
come men- assesse on t e net amount o sue 1ncome

tioned in determined in the prescribed manner.
clause .(a)(2) (2) Rules prescribing the manner of deter-
of secuon 2.          - . h f . l •
mmmg t e net amounts o agncu 1 tura tncome

for the purpose of this clause shall provide
that the following deductions shall be made from

the gross amounts of such income, namely :-

_(a)_ the sum actually paid in the previous
agricultural year as revenue to the
Crown or as rent to a superior land-
lord in respect of the land from which

such agricultural income is derived ;
_(b)_ the sum actually paid in the previous

agricultural year in respect of such

###### • land as any local rate collected under

any enactment in force in Assam ;
_(c)_ any rate paid under the Village Chowki-

dari Act, 1870, in respect of any Bengal Act
building used for the purposes of the VI of [18]70.

cultivation of the land from which
such agricultural income is derived ;
_(d)_ the expenses of cultivating the crop

from which such agricultural income

is derived and of transporting such
crop to market, including the main-

tenance of agricultural implements
and cattle required for the purpose of
such cultivation and for transporting

the crop to market ;

_(e)_ any tax, or rate paid under any enact-

ment in force in Assam on the culti-

vation or sale of the crop from which

###### • such agricultural income is derived ;
 (f)(i) any expenses incurred on the main-

tenance of any irrigation or protective
works constructed for the benefit of

0 the land from which such agricultural

income is derived ;

_(ii)_ any expenses incurred on the main-

tenance of any capital asset, if such
maintenance is deemed to be required
for the purpose of deriving such agri-

cultural income from such land ;

_(iii) interest actually paid on any amount_
borrowed and actually spent on any
capital expenditure incurred for the

benefit of the land from which such
agricultural income is derived, or for
the purpose of deriving such agricul-

tural income from such land i


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###### 8

_(iv)_ {a) Depreciation of any asset required for

the benefit of the land from which
such agricultUral income is derived
or for the purpose of deriving such
agricultural income from such land,
subject to the provisions of this Act
in the manner allowed and at the
rates prescribed for the purposes of
Indian Income-tax or in default of
such prescription as prescribed by
rules under section 50 of this Act ;

_(b)_ In respect of any such machinery or

plant which in consequence of its
having become obsolete has been sold
or discarded the difference between
the written down value as defined for

the purposes of Indian Income-tax 0

and the amount for which the
machinery or plant is actually sold or
its scrap value ;

_(v)_ Any sum paid in order to effect an in-

surance against loss or damage of
crop or property from which agricul-
tural income is derived : provided
that notwithstanding anything con-
tained in this Act in the case of an
assessee in whose case deduction on
the account is made in assessment
any amount received by him from
the insurance company in any year
shall be deemed to be for the purpose

of this Act agricultural income after
deducting the share or portion thereof
assessed to the Indian Income-tax ;
_(vi)_ nny interest paid on any mortgage or
other capital charge incurred for the 0

purpose of acquiring the property
from which such agricultural income
is derived or for the pw·poses of culti-
vation of the property ;

_(vii)_ Any expenditure (not being in the nature
of capital expenditure) laid out or
expended wholly and exclusively for
the purpose of earning or deriving the
agricultural income ;

_(g)_ such other deductions as may be pr<'s-

cribed by rules made under sec-

tion 50 of this Act :
Provided always that no deduction shall be
made under this clause, if it has
already been made under section 7
of this Act or in the assessment under
the Indian Income-tax Act ;


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###### 9

_L_         -         - Provided further that in cases of agricul-

tural income from cultivation and
manufacture of tea the agricultural
income for the purposes of this Act
shall be d1...'Cmed to be that portion

of the income from cultivation, manu-
facture and sale which is agricultural
income within the meaning of the
Indian Income-tax Act and shall be XI of 1922.

asceJ·tained by computing the income
from the cultivation, manufacture and
sale of tea as computed for Indian
Income-tax from which shall be
deducted any allowances by this Act
authorised in so far as the same shall
not have been allowed in the compu-

() tation for the Indian Income-tax Act.

Exemption of 9. (1) Any agricultural income derived from

ch~r!table or property held under a trust or other legal obliga-

~h~Jous tion wlJOJly or partly for religious or charitable

ru          - purposes shall, to the extent it is applied or
finally set apart for the aforesaid purposes, not
be liable to income-tax under this Act.

(2) In this section, purposes of a charitable
nature include relief of the poor, education,
medical relief, and advancement of any other
object of general public utility.

Ex~lusion of 10. All agricultural income of Muslim Trusts

~~!tur~~ referred to in section 3 of the Musalman Wakf Act Vl of
certain Validating Act, 1913, created before the com- 1913.
wakfs mcncement of this Act, shall be excluded from

the operation of this Act :

Provided that the share of a beneficiary under

a trust under the aforesaid Act, of the description

###### .. commonly known as Wakf~alal-aulad shall not

be exempted and the basis of the taxation shall
be the share of each beneficiary :

Provided further that if a beneficiary's income

is assessable under the above mentioned proviso
the Agricultural Income-tax Officer may require
the Mutawali to deduct the amount of the tax
from the payment to be made to the beneficiary
and pay the same to the Agricultural Income- tax
Officer. On such requisition the Mutawali shall
be liable to pay the same.

A~~ent of 11. The total agricultural income of a Hindu

~ivid~d u ~; undivided or joint family shall be treated as the

joint family. income of one indiv1dual and assessed as such :

Provided that if a Hindu undivided or joint

family consists of brothers only, or of a brother or


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###### 10

brothers and the son or sons of a brother or _- .J_
brothers, the total agricultural income of the
family shall be assessed-

_(a)_ at the rate applicable to the share of
a brother if such share exceeds

Rs.S,OOO;

_(b)_ at 4 pies in the rupee, if the share of a

brother is Rs.5,000 or less.

_Explanation.--For the purposes of this section,-_
(1) the expression "share of a brother"

in the case of a joint family governed
by Mitakshara law means the portion
###### of the total agricultural income of a
Hindu undivided or joint family

which would have been allotted

to a brother, if a partition of the
property of such family had been
effected according to the ordinary
rules of Hindu Law applicable to

such family, on the day before the
assessment is made ; and

(2) "son" includes a son's son.

Assessment of 12. (1) Save as provided in sections 10, 13 and

~dd 0 £.' l~d 14 if a person holds land from which agricultural

benelit or of e income is derived partly for his own benefit and

several per- partly for the benefit of beneficiaries or wholly

sons. for the benefit of a beneficiary or beneficiaries,
agricultural income-tax shall be assessed on the
total agricultural income derived from such land
at the rate which would be applicable if such
person had held the land exclusively for his own
benefit and agricultural income-tax so payal>le

shall be assessed on the person holding such land,
and he shall be liable to pay the same.
(2) Any person holding such land shall be
entitled before paying to any beneficiary the
amount of agricultural income which such bene-
ficiary is entitled to receive from the agricultural 0
income derived from such land, to deduct the
amount, of agricultural income-tax at the rate
###### at which the agricultural income is or will be
assessed under sub-section (1).

_Explanation.-In_ this section r•beneficiary"

means a person entitled to a portion of the
agricultural income derived from the land.

Assessment 13. Where any person holds land, from which

of tax on agricultural income is derived, as a common
com m o n manager appointed under any law for the time

m~nagert, re- being in force or under any agreement or as
ceaver, e c. . d · · h lik b 1
recelVer, a rmrustrator or t e e on e talf of


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###### ... r -~ 11

persons jointly interested in such land or in thr

agricultural income derived therefrom, the aggre-
gate of sums payable as agricultural income-ta .. x

by each person on the agricultural income
derived from such land and received or receiva-

ble by him shall be assessed on such common
manager, receiver, administrator or the like and
he shall be deemed to be the assessee in respect
of the agricultural income-tax so payable by
each such person and shall be liable to pay the
same.
Court of 14. In the case of agricultural income

Wards, etc. taxable under this Act, which is received by

the Court of Wards, the Administrator General,
or Official Trustee the tax shall be _levied_ upon
and be recoverable from such Court of Wards,
Administrator General or Official Trustee in the
like manner and to the same amount as it
would be leviable upon and recoverable from any
person on whose behalf such agricultural income
is received, and all the provisions of this Act
shall apply accordingly.

~emptio~ 15. (1) (a) Agricultural income-ta.x shall not

!Insurances. 0 case of life be payable by an assessee in respect of any sum

paid by him out of his total agricultural income
to clfcct an insurance on his own life or on the
life of his wife or his child or children, or in
respect of a contract for a deferred annuity on
his own life or on the life of his wife, or as a
contribution to any provident fund to which the
Provident Funds Act, 1925, applies; XIX of i 92~.

Provided that agricultural income-ta.x shall be

payable on the remainder of the total agricul-
tural income of such assessee at the rate
which would have been applicable if such deduc-

tion had not been made.

(b) Nothing in this sub·section shall be

0 deemed to entitle an assessee, who is assessed to

income-tax under the Indian Income-tax Act,

XI ofl92:1.

as amended up-to-date, to claim a deduction in
respect of any sum paid by him, as mentioned in
clause (a), if such sum was exempted under sec-

tion 15 of the said Act.

(2) Where the assessee is a Hindu undivided
or joint family there shall be exempted under sub-

section (I) any sum paid to effect an insurance
on the life of any male member of the family.

(3) The ag~regate of any sums exempted

under this sectton shall not exceed one-sixth of
the total agricultural income of the assessee.


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###### 12

_·_ _.,)_

Carrying for- 16. Where any assessee sustains a loss of

0

~:d of ~ profits or gains in any year being a previous year

fits or g!~. not earlier than the previous year for the assess-
ment for the year ending on the 31st day of
March, 1940, the loss shall be carried forward to
the following year and set off against the profits
or gains if any of the assessee from agricultural

income for that year and if it cannot be wholly
so set off the amount of loss not so set ofT shall be
carried forward to the following year and so on
but no loss shall be carried forward for more than
six years. 0

Certificate 17. The Principal officer of every company

in respect of shall, at the time of distribution of dividends,
pay.ment of fUJ·nish to every person receiving a dividend a
agncultural . .
income-tax cert11icatc to the effect that the company has pa1d
by Compa- or will pay agricultural income-tax on the profits
nies. which are being distributed, and specifying such
other particular as may be prescxibed.

CHAPTER III

INCOME-TAX AUTHORITiES

i~cth:rrJ=: 18. (1) There shall be the following classes
of Income-tax authorities for the purposes of

this Act, namely :-

_(a)_ The Assam Board of Agricultut·al

Income-tax,

(b) The Assam Commissioner of Agricul-

tural Income-tax,

_(c)_ The Assam Assistant Commissioner
of Agricultural Income-tax, appellate
and inspecting,

_(d)_ Assam Agricultural Income-tax

Officers.

(2) The authorities specified in sub-section 0

(1) shall be appointed by the Governor and shall
exercise and perform in the prescribed areas the

prescribed powers and duties, and their conditions
of service, and their relations to each other shall

be such as may _be_ prescribed.

(3) The Governor of Assam may, by notifi-
cation in the Official Gazette, empower officials,
whether they be or be not directly recruired to
the Assam Agricultural Income-tax service, to
perform such functions in respect of such classes of

persons or such classes of income and for such
areas as may be specified in the notification.


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###### 13

( 4) All officers and pf"rsons employed in the
execution of this Act shall observe and follow
the orders, instructions and directions of th(!

Assam Board of Agricultw·al Income-tax:

Provided that no such order, direction or

instruction shall be given so as to interfere with

the discretion of any appellate authority iu the
exercise of his appellate functions.

CHAPTER IV

###### .. ASSESSMENT, DEDUCTIONS AND EXEMPTION!'.

Return of 19.(1) The Agricultural Income-tax Officer
income.

shall, on or before the first day of May or for
the year commencing 1st April, 1939 any

0 later day notified by Government in each

year, give notice by publication in the press and
otherwise in the manner prescribed by rules,

requiring every person whose agricultural inc1;mc

exceeds the limit of taxable income prescribed in

section 6 to furnish, within such period not being

less than thirty days as may be specified in the
notice, a return, in the prescribed form and
verified in the prescribed manner, setting forth
(along with such other particulars as may be
required by the notice) his total agricultural
income during the previous year :

Provided that the Agricultural Income-tax

Officer may in his discretion extend the date for
the delivery of the return in the case of any per-
son or class of persons ;

{2) In the case cf any person whose total

agricultural income is, in the opinion of the
Agricultural Income-tax Officer, of such amount
as to render such person liable to payment of
agricultural income-tax for any financial year,

the Agricultural I ncome-tax Officer· may serve

in that financial year a notice in the prescribed
form upon him requiring him to furnish, within

the prescribed period, a return in the prescribed

form and verified in the prescribed manner set-

ting forth his total agricultural income during the
previous year.

(3) If any person has not furnished a return

within the time allowed by or under sub-section
(1), or sub-section (2) or, having furnished a

return under either of those sub-sections, dis-

covers any omission or wrong statement therein,
he may furnish a return or a revised r.-:turn,
as the case may be, at any time before the

assessment is made, and any return so made
shall be deemed to be made in due time under

this section.


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_... )_

Assessment. 20. (1) If the Agricultural Income-tax Officer
is satisfied that a return made under section 19
is correct and complete, he shall assess the total
agricullural income of the assessee, and shall
determine the sum payable by him on the basis
of such return.

(2) If the Agricultural Income-tax Officer has

1 eason to believe that a retu.rn made under sec-
tion 19 is incorrect or incomplete, he shall serve

on the person who made the return a notice

requiring him, on the date to be specified there-                -
in, either to attend at the office of the Agricul-

tural Income-tax Officer or to produce or to
cause to be there produced any evidence on

which such person may rely in support of the
return.
(3) On the day specified in the notice under

sub-section (2) or as soon afterwards as may be,
the Agricultural Income-tax Officer after hear-
ing such evidence as such person may produce
and such other evidence as the Agricultural

Income-tax Officer may require on specified

points, shall, by an order in writing, assess the

total agricultural income of the assessee and

determine the sum payable by him on such
assessment:

Provided that the Agricultural Income-tax
Officer shall not require the production of any
accounts relating to a period more than three
years prior to the previous year.

(4) If the principal officer of any company
or other person fails to make a return under
sub-section (1) or sub-section (2) of section 19,
as the case may be or, having made the return,
fails to comply with all the terms of the notice                     -
issued under sub-section (2) of this section, or

to produce any evidence required under
sub-section (3) of this section, the Agricultural
Income-tax Officer shall make the assessment to
the best of his judgment, and determine the                 -
sum payable by the assessee on the basis of such
assessment :

Provided that before making such assessment

the Agricultural I ncome-tax Officer may allow
the assessee such further time as he thinks fit to
make the return or comply with the terms of the
notice or to produce the evidence.

Cancellation 21. Where an assessee, or in case of a com-

~ assessme?t pany the principal officer thereof, within one

           - certam th fj I . f . f d d
ca.ses and mon rom t 1e servtce o a nottcc o cman

fre&h assess- issued as hereinafter provided satisfies the Agri-

me.nt thereof. cultural Income-Tax Officer that he was prevent·

ed by sufficient cause from making the return


-----

###### 15

required by section 19 or that he did not receive
the notice issued under sub-section (2) of section

19 or sub-section (2) of section 20 or that he had
not a reasonable opportunity to comply or was

prevented by sufficient cause from complying with
the terms of the last mentioned notices the Agri·
cultural Income-Ta'{ Officer shall cancel the
assessment and proceed to make a fresh assessment
in accordance with the provisions of section 20.

Penalty for 22. (1) If the Agricultural Income-tax Officer,

co~cealment or the Assmant QQ.m~sion~f Agricultural

###### • of mcome. Income-t~, o~'fii~'COmro:rSSl"6net of Agricultural
 Income-taxf in the course of any proceeding
under this Act, is satisfied that an assessee,-

_(a)_ has without reasonable cause failed to
furnish the return of his total income
which he was required to furnish
under sub-section (1) or sub-section
(2) of section 19 or bas without
reasonable cause failed to furnish it
within the time allowed and in the
manner required in the provisions
made under the abovementioned
sub-sections, or

_(b)_ has concealed the particulars of his
income or has deliberately furnished
inaccurate particulars of such income

and has thereby returned it below its

real amount,

he may direct that the assessee
shall pay by way of penalty,
in the case referred to in clause _(a),_

###### • in addition to the amount of agri-

cultural income-tax payable by him,
a sum not exceeding that amount, anti
in the case referred to in clause _(b)_
in ad<lition to any tax paid by him, a

###### • sum not exceeding the amount of

agricultural income-tax, which would
have been avoided if the income so
returned by him had been accepted

as the correctincome :

Provided that-

_(_ _a)_ no penalty for failure to furnish the
retUJ n of his total agricultural income

shall be imposed on an assessee whose

total agricultural income is less thau
rupees five thousand unless he has

been served with a notice under sulr

llection {2) of section 19 ;


-----

_(b)_ where a person has failed to comply
with a notice under sub-section (2) of
section 19 or under section 30 and
proves that he has no income liable

to tax, no penalty shall be imposed
under this sub-section ;
_(c)_ no penalty shall be imposed under this
sub-section upon any person assessable
as the agent of any person not resi-

dent in Assam for failure to furnish

the return required under section 19
unless a notice under sub-section (2)                      -
of that section bas been served on
###### him;
_(d)_ no order under this section shall be

made unless the assessee bas been
heard, or has been given a reasonable

opportunity of being beard:

Provided further that no proseculion for an
offence under this Act shall be insti-

tuted in respect of the same facts on
which a penalty has been imposed
under this section .

. {2) If o.J)teE A Qlr)1miss!oner~.oL i\~r~cultural

I ncome-tax~or~~SS\1G:it COnii~uss10ner of
Agricu lturat' Income-tax makes an ord~r under

sub-section (1), he shall lorthwith send a copy of
the same to the Agricultural Income-tax Officer

in whose jurisdiction the _assessee_ concerned

resides.

Notice of 23. When the Agricultural Income-tax Officer
demand. has determined a sum to be payable by an asses-

sec under section 20, or when an order has
been passed under section 22 for the payment
of penalty, the Agricultural Income-tax Officer                -
shall serve on the assessee a notice of demand in

the prescribed form specifying the sum so

payable.

A p p e a 1 24.(1) Any assessee objecting to the amount

a g a i n s t of income or the amount of tax as determined
assedssme nth~ under section 20 or denying his liability to be
Act. un er 19 assesse d un d er th" ts A ct oro b" ~ectmg · to any or d er
passed against him under section 21 or 22 made
by the Agricultural Income-tax Officer, may

appeal to the Assistant Commissioner ol
Agricultural Income-tax against the assessment or
against such order:

Provided that no appeal shall lie in respect
of an assessment made under sub-section ( 4) of
section 20.


-----

(2) Every appeal under this section shall ordi-

#### - narily be presented within thirty days of receipt

of the notice of demand relating to the assess-
ment or penalty objected to, or of the order
under section 2 L, as the case may be, but the
authority before whom the appeal is filed may
admit an appeal after the expiration of the pres-
cribed period, if he is satisfied that the appellant
had sufficient cause for not presenting it within
the prescribed period.
(3) Every appeal under this section shall be
presented in the prescribed form and shall be

verified in t.he prescribed manner.

(4) The appellate authority shall fix a day
and place for hearing of the appeal, and may
from time to time adjourn the hearing and make
such further enquiry as he thinks fit.

(5) In disposing of an appeal, the Assistant

Commissioner of Agricultw·al Income-tax may
in the case of an order of assessment:-

(a) confirm, reduce, enhance or annul the
assessment ;

_(b)_ set aside the assessment and direct the
Agricultural Income-tax Officer to make
a fresh assessment after such further
enquiry as may be directed; or, in the
case of an order under section 21 or 22
confirm, cancel or vary such order:

Provided that no enhancement of an assess-
ment shall be made under this section, unless
the appellant has had a reasonable opportunity
of showing cause against such enhancement.

A_p pea I 25. The provisioru of the foregoing section

agrunst order shall, so far as may be, apply to any order of
refund. of refusal of re usa o 1. I f any rc fi un d a mtssl e d · 'bl un d er t e r h ul es
prescribed under section 50.

A p p c a 1 26. (1) Any assessee objecting to an order

afainst ord.cr passed by an Assistant Commissioner of Agricul-

o aGo Ass~s- tural Income-tax under section 22 or to an order

###### " !i~~cr ~r enhancing his assessment under sub-section (5)(a)

Agricultural of section 24, may appeal to tht. Commis-

lncome-tax. sioncr of Agricultural Income-tax within thtrty

days of the date on which he was served with
the notice of such order.

(2) Every appeal under this section shall be
presented in the prescribed form and shall be
verified in the prescribed manner.

(3) In disposing of the appeal the Commissioner

###### of Agricultural Income-tax shall, after giving

the appellant an opportunity of being heardl

**pass such orders ~hereon as he thiqks fit,**


-----

###### 18

Powers of 27. (1) The Commissioner of Agricultural

review. Income-tax may of his own motion or on petition

call for the records of any proceedings under
this Act which have been taken by any authority
subordinate to him.
(2) On receipt of the record the Commis-

sioner of Agricultural Income-tax may make
such inquiry, or cause such inquiry to be made,
and subject to the provisions of this Act, may
pass such orders thereon, as he thinks fit :

Provided that he shall not pass any order

prejudicial to the assessee without hearing him                 -
or giving him a reasonable opportunity of being
beard.

(3) Any order passed by the Commissioner

shall of Agricultural Income-tax be final, subject to under any reference sub-section that (2)                     -

may be made to the High Court under section
28.

f 28. (1) If, in the course of any assessment
_R_ _[-r ]e~erence o_ d hi A di . .

case by Com- un er t s ct or any procee ng m connection

missioner of therewith other than a proceeding under Chap-
Agricultural ter VII, a question of law arises, the Board may,
Income-~ h either of its own motion or on reference from any

~ourt .          - Agricultural Income-tax authority subordinate

to it, draw up a statement of the case and refer
it with its own opinion to the High Court.
(2) Within sixty days of the date on which he

is served with notice of an order under section
24 or of an order under section 27 enhancing an

assessment or otherwise prejudicial to him, the
assessee in respect of whom the order or decision

was passed may, by application accompanied
by a fee of one hundred rupees or such lesser

sum as may be prescribed, require the Board to                -
refer to the High Court any question of law
arising out of such order or decision, and the
Board shall, within sixty days of the receipt of
such application, draw up a statement of the
case, and refer it with its own opinion thereon 0
to the High Court:
Provided that a reference shall lie from an

order under section 27 only on a question of
law arising out of that order itself, and not on
a question of law arising out of a previous
order under section 24 revised by the order
under section 27 :
Provided further that, if, in exercise of his

power of revision under section 27, the revision:1l
authority decides the question, or if the Board
rejects the application on the ground that it is
time-barred or otherwise incompetent, or if, in
exercise of its power under su~ction (3), the


-----

###### i9

Board refuses to state the case, the assessee may,
within thirty days from the date on which he
receives notice of the order passed by the rcvi-

sional authority or by the Board, as the case qmy

be, withdraw his application, and if he docs so,
the fee paid shall be refunded.
(3) If on any application being made under

sub-section (2), the Board refuses to state the
case on the ground that no question of law
arises, the assessee may apply, within six months

###### • of the date on which he is served with the notice

of the refusal, to the High Court, and the High
Court, if it is not satisfied with the correctness of

the decision of the Board, may require the Board
to state the case and to refer it, and, on receipt

###### of any such requisition, the Board shall state and

refer the case accordingly.

(4) If, on any application being made

under sub-section (2), the Board rejects it on the
ground that it is time-barred, the assessee may

within sixty days from the date on which he is
served with the order of the Board, apply to the
High Court, and the High Court, if it is not

satisfied with the correctness of the decision of the
Board, may require the Board to treat the
application as made within the time allowed
under sub-section (2).

(5) If the High Court is not satisfied that

the statements in a case referred under this
section are sufficient to enable it to determine

the question raised thereby, the Cow·t may refer
the case back to the Board to make such addi-
tions thereto or such alterations therein as the
Court may direct in that behalf.
(6) The High Court upon the hearing of

###### • any such case shall decide the questions of law

raised thereby, and shall deliver its judgment
thereon containing the grounds on which such
decision is founded, and shall send to the Board

###### • Court a copy and ofsuchjudgment, signature of the under Registrar, the seal and of the the

Board shall dispose of the case accordingly, or,
###### if the case arose on a reference from any Agricul-

tural Income-tax authority subordinate to it

shall forward a copy of such judgment to such

authority who shall dispose of the case conform-

ably to such judgment.

(7) Where a reference is made to the High

Court on the application of an assessee, the costs

shall be in the dlScretion of the Court.

(8) Notwithstanding that a reference has

been made under this section to the High Court,
agricultural income-tax shall be payable in accord-
ance with the assessment made in the case :


-----

Provided th at, if the amount of an assess-

n:ent is reduced as a result of such reference, the
amount overpaid shall be refunded with such in-
terest as the Board may allow.
(9) Section 5 of the India:1 Limitation Act, IX of 1908.

1908, shall apply to an application to the High

Court by an assessee under sub-section (3) or
sub-section (4).

A p pea 1 29. ( i) An appeal sbaiJ lie to His Majesty

against any in Council from any judgment of the High Court

###### Jrd t m H!l t delivered in a reference made under the foregoing

1

Co~r~ gb section in any case which the High Court certi-

. fies to be a fit one for appeal to His Majesty in
Council.

_(ii)_ The provisions of the Code of Civil

Procedure relating to the appeals to His Majesty
in Council shall so far as may be apply in the
case of appeals unc!er this section in like manner
as they apply in cases of appeals from decrees of
High Court:

Provided that nothing in this sub-section will

be deemed to affect the provisions of sub-section
(6) or sub-section (8) of the foregoing section :
Provided fw·ther that the High Court may on
a petition made for the execution of the order of
His Majesty in Council in respect of any costs
awarded thereby transmit the order for execution

to any Courts subordinate to the High Court.

_(iii)_ Where the judgment of the High

Court is varied or reversed in appeal under this
section, effect shall be given to the order of His
Majesty in Council in the manner provided in
sub-sections (6) and (8) of the foregoing section in
the case of a judgment of the High Court. 0

Jncome es- 30. If for any reason any agricult11ral income
caping assess-chargeable to agricultural income-tax has escaped
ment. assessment for any financial year, or has been
assessed at too low a rate, the Agricultural

0

Income-tax Officer may, at any time within three
years of the end of that financial year, serve on
the person liable to pay agricultural income-
tax on such agricultural income or, in the case of
a company on the principal officer thereof, a
notice containing all or any of the requirements
which may be included in a notice under sub-
section (2) of section 19, and may proceed to
assess or reassess such income, and the provisions
of this Act shall, so far as may be, apply accord-
ingly as jf the notice were a notice issued under
that sub-section :

Provided that the tax shall be charged at
the rate at which it would have been charged if


-----

such income had not escaped assessment or full
assessment, as the case may be :

Provided further that             - hen the income,
profits or gains conct"med arc agricultural

income, profits or gains liable to as~essmcn t for

a year ending prior to the commencement of this
Act, or where the asscssm<·nt made or to be made
is an assessment made or to be made on a person
deemed to be the agent of a non-resident person,

this sub-section shall have effect as if for the

period of Lhrce years a period of one year wet·e

substituted.

Rectification 31 .(1) The authority which pas~cd an order on

ofmistakes. appeal or J'CviC\\ may, at any time within three

years from the date of such order, and the
Agricultural lncome-tax Officer may at any time
within three years from the date of any assessment
order passed by him, of his own motion, rectiFy
any mistake apparen t from the record of the
appeal or assessment, as the case may be, and
shall within the like period rectify any such

mistake as has been brought to his notice by ;.m

assessee:

Provided that no such rectification shall be

made having the effect of enhancing the asse~s­
ment, unless the appellate authority or the
Agricultural Income-tax Officer, as the case may
be, bas given notice to the assessee of his
intention so to do and has allowed him a
reasonable opportunity of being heard;
(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, lhe Agricultural
Income-tax Officer shall serve on the assessee a
notice of demand in the prescribed form speci-

fying the sum payable, and such notice of
demand shall be deemed to be issued under
section 19, and the provisions of this Act shall
apply accordingly.

Tax to be 32. In the determination of the amount of

collected to agricultural income-tax or of a refund payable

the nearest undct· this Act fractions of an anna less than
anna. six pies shall he disregarded and fractions of

an anna equal to or exceeding six pies shall be
regarded as one anna.

Power to take 33. (1) The Commissioner of Agricultural

evidence I ncome-tax, the Assistant Commissioner of
on oath. Agricultural Income-tax and the Agricultural


-----

###### . 22

.... ~\

income-tax Officer shall, for the purpose of this
Chapter, have the same powers as are vested in
a Court under the CoQ.e of Civil Procedure, 1908, v of 1908.

when trying a suit in respect of the following
matters, namdy :-

_(a)_ enforcing the attendance of any person

and examining him on oath or affirma-

tion;
_(b)_ compelling the production of documents;
and
_(c)_ issuing commissions for the examination

of witnesses; 0
and any such proceeding before such Commis-

sioner, Assistant Commissioner or Income-tax
Officer under this Chapter shall be deemed to be
a "Judicial proceeding" within the meaning of
sections 193 and 228 of the Indian Penal Code. XLV of 1860.

~2) If any person assessed to agricultural
income-tax in respect of agricuJ tural income
mentioned in sub-clause (1) of clause _(a)_ of
section 2 produces before the Agricultural In-

come-tax Officer for the purpose of calculating
his agricultural income any rent roll or other

similar papers showing the amount of rent
received by him, he shall not be entitled to
recover or to institute a suit to recover rent due
to him for any tenure or holding included in

such return at a rate higher than the rate men-

tioned in such return as payable for such tenure

or holding, unless the rent shown in such return
has, since the date of the return, been lawfuJly
enhanced.
(3) Any person who bas produced a rent

roll referred to in sub-section (2) may, within
one year of producing such roll, apply to the
Agricultural Income-tax Officer to make any
correction therein, and the Agricultural Income-
tax Officer may, if he is satisfied that such

correction should be made, pass an order correc-

ting such rent roll.

(4) Where the Agricultural Income-tax

Officer passes any order under sub-section (3),
he may assess under section 30 any income
escaping assessment by reason of the original
incorrectness of any entry corrected.

Power . to 34. The Assistant Commissioner of Agricul-
###### :;! 1 ·~~ mfor· tural J ncome-tax or the Agricultural Income-tax

                                      - Officer may, for the purposes of this Act:-
{1) require any firm or Hindu undivided

or joint family to furnish him with a

return of the names of members of the

firm or of the names of the manager or
the brothers or sons of brothers of


-----

###### 23

_J_ the family, as the case may be, and of

their addresses ;

(2) require any person whom he has

reason to believe to be a trustee,

guardian or agent to furnish him with
a return of the names of the persons
for or of whom be is trustee, guardian
or agent and of their addresses.

CHAPTER V

REcoVERY oF TAx AND PENALTIEs.

Tax when 35. (1) Any amount specified as payable in a

payable. notice of demand under section 23 or an order
under section 24, 26 or 27 shall be paid within
the time, at the place, and to the person men-

###### •

tioned in the notice or order, or if a time is not so

mentioned, then on or before the first day of the

second month following the date of the service of

the notice or order.
(2) If the demand is not paid on or before the

date fixed under sub-section (1) then the assessee
shall be deemed to be in default :
Provided that when an assessee has presented

###### an appeal under section 24, the Agricultural

Income-tax Officer may, in his discretion, treat
_the assessee as not_ being in default as long as

such appeal is undisposed of, and if in any such

case the Agricultural Income-tax Officer consi-
ders that the assessee should be held to be in
default, he shall refer the matter to the authority
to whom the appeal was presented for orders,
and shall treat the assessee as not being in default
until the said authority passes orders to the
contrary.

_Mode and 36. (1) When an assessee is in default in

11 me of reco- making a payment of agricultural income-tax,

very. the Agricultural Income-tax Officer may, in his
discretion, direct that, in addition to the amount
of arrears, a sum not exceeding that amount shall
be recovered from the assessee by way of penalty.

(2) For the purpose of sub-section (1) the

Agricultural Income-tax Officer may direct the
recovery of any sum less than the amount of
arrears and may enhance the sum so directed to
be recovered from time to time in the case of a
continuing default, so however that the total sum
so directed to be recovered shall not exceed the
amount of arrears payable.

(3) When an assessee is in default, the Agri-

cultural Income-tax Officer may forward to the
Collector a certificate under his signature speci-
fying the amo\lllt of arrears due from the assessee


-----

and the Collector on receipt of such certificate
shall proceed to recover froru such assessee the
amount specified therein as a public demand pay-
able to the Collector.
(4) (a) When agricultural income-tax is

payable by a tr·ustec, or, is under section 10
payable by a _mutawali of a_ Musalman Wakf refer-
red to in section 3 of the Musalman Wakf Vali-
daling Act, 1913, and such trustee or _mutawali_ is VI of 1913.
in default, the Agricultural Income-tax Officer
may forward to the Collector a certificate under
hjs signature specifying the amount of arrears due
from the assessee, and the Collector on receipt of                  -
such certificate shall proceed to recover from such
trustee or mulawali the amount specified therein
as a public demand :
Provided that, notwithstanding anything to
the contrary contained in section 14 of the Bengal Be
1 [1\ ] [t ]

Public Demands Recovery Act, 1913, any land III ~f\91~ .

held by such trustee or mulawali as such shall not
be attached or sold in execution of such certificate
but such arrears may be realised from the income

of the trust or _Wakf estate by the_ appointment of
a receiver of any property of the trust or _Wakf._

(b) The provisions of Order XL of the Code of

Civil Procedure, 1908, shall apply to a proceed- y of 1908.

ing under this sub-section, and the Certificate
Officer shall be deemed to be a Civil Court within
the meaning of the said Order XL.
(5) No pr·oceerung for the recovery of any sum

payable under this Act shall be commenced after
the expiralion of three years after the date on
which the original demand fixed under section 23
falls due, or after the expiration of three years
after the date on which any appeal relating to
such sum has been rusposed of, wruchever date
is later.

Recovery 37. A~y sum imp~sed by way of penalty under              -

of penalties. the prov1stons of sect10n 22 or sectJon 36 shall be

recoverable in the manner provided in this Chap-
ter for the recovery of an arrear of tax.
. . 38. Notwithstanrung anything contained in

an Rdtgh~, tn t ~rtHiet es sections 20 and 21 of the Bengal Public Demands Bengal Act '

## '

of members Recovery Act, 1913 :- III of 1913.

of Hindu un- _(a)_ Where any property of a Hindu un-

?i.vided _or ruvidcd or joint family is sold under

JOtnt fanuly the said Act for the realisation of
or of other f . al .
persons on arrears o agncultur mcomc-tax, the

whose behalf right, title and interest of all members

property is of such family in the property shall

held to pass pass to the purchaser ·

to the pur- S .d d . 'b . (4) f
chaser when _(b)_ , ave as prov1 e m su -sectron o

property is section 36 where any person has been

sol? for reali- assessed to agricultural mcome-

sation of ar- ~~ on the agricu.ltural income
rears of tax ,


-----

###### 25

derived from land held by him wholly
or partly for the benefit of other per-
sons and the l<L'I: payable by him is iri

                    - ·ca1s, the laud so held by him may
be attached and sold for the realisa-
tion of such arrears, and on such sale,
the right, title and interest of such
persons in the said land shall pass to
the purchaser.

CHAPTER VI

REFUNDS.

Rerunds. 39. Refunds shall be admissible under this
Act. The circumstances and the manner in
which refunds shall be allowed shall be prescribed

##### J by rules under section 50.

CHAPTER VII

OFFENCES AND PENALTIES.

False ~tntc- 40. If any person makes a statement in a
ment in verification mentioned in section 19 or section 24

~eel a ra- which is f.'llsc, and which he either knows or

lion. believes to be false, or docs not believe to be
true, he shall be deemed to have committed the
offence described in section 177 of the Indian XLV ol

Penal Code. 1860.

Ftflu~h to 41. [f any person fails, ·without reasonable

t':::~r rt~ cause or excuse, to furnish in due time any of
supply in- the returns mentioned in section 19 or section 34,
formation. he shall be punishable with fine which may
extend to five rupees for every day during which
the default continues.             -

Prosecution 42. (1) A person shall not be proceeded

###### lj-.. . · ttlo tance le be. ms-at of against except at for t I 1e an Instance o . offence f under t h A . e sststant ommiS-section 40 C or 41 .

the Assis- sioncr of Agricultural J ncome-tax.

t~t _Com- (2) Before instituting proceedings against

m1SS10ner. any person un d cr su b -section · (1) h t e A · sststant

Commissioner of Agricultural Income-tax shall
call upon such person to show cause why proceed-
ings should not be instituted against him.

(3) The Assistant Commissioner of Agricul-

tural Income-tax may stay any such proceedings
or compound any such offence.

CHAPTER VIII

MISCELLANEOUS.

Place of 43. (1) An assessee shall, subject to any orders

assemnmt. passed under sub-section (2), be assessed by the

Agricultural Income-tax Officer of the area in
which is situated the land from which the greater

###### •

I


-----

###### 26

part of the agricultural income in respect of
which he is assessed is derived.

(2) _(a)_ An assessee may, on receipt of the

first notice served on him under sub-section (2)
of section 19, apply to the Agricultural Income-

tax Officer by whom such notice is served to be
assessed at his usual place of residence or at the

place where the accowlts relating to his agricul-
tural income arc kept, if either of such places is
situated in the Province of Assam, and such Agri-
cullural Income-tax Officer may pass an order

that the assessee shall be assessed at the place "

specified in the application, the said plt~ce being
situated in the Province of Assam, or refer the

###### 1

matter to the Assistant Commissioner of Agricul-
tural Income-tax, whose decision shall be final :

_(b)_ Where an order is passed under clause _(a)_

of sub-section (2), the assessee shall not be
entitled lo make any further application to
change his place of assessment :

Provided that the Agricultural Income-tax

Officer may allow the assessee to be assessed at
any other place upon such conditions as he thinks
fit.

(3) Notwithstanding anything contained in this
section, every Agricultural Income-tax Officer
shall have all the powers conferred by or under

this Act on the Agricultural Income-ta.x Officer in
respect of any agricultural income derived from

land situated within the area to which he is
appointed.

44. No ~\lit shall be brought in any Civil

Dar of suits

in Civil Cow·t to set aside or modify any assessment made

Courts. under this Act, and no prosecution, suit or

###### •

other proceeding shall _lie against_ any officer or

###### 0

the Crown for anything in good faith done or
intended to be done unde1· this Act.

Computa· 45. In computing the period of limitation ~ J

~ion of pe~- prescribed for any appeal under this Act, the

1od. of hou- day on which the order complained of was made

tat10n. an d h · c tlme reqws1te ·                - · ~or r o b · · tanung a copy o f
such order shall be excluded.

46. Any assessee, who is entitled or required
A ppearance d b _r_              - 1              -              -
by author- to attei?- ~1ore any mcoJ:?-C-tax aut1o_nty m

i5ed repre- connection wtth any proceeding under tlus Act,

               - ntative. may attend either in person or by any person

duly authorised by him in writing in this I.Jchalf.

Receipts to 47. A receipt shall be given for any money

be given. paid or recovered under this Act.

Indemnity. 48. Every person deducting, retaining or
paying any tax in pursuance of this Act in res-

pect of any income belonging to another person


-----

###### 27

is hereby indemnified for the deduction, reten-
tion or payment thereof.

Powers ofin- 49. Nothing in this Act shall be deemed to

come-t~ authorise any of the income-tax authorities men-

authontles [10 ] tioned in section 18 to call for any papers or
call for paJX'rs d fi h f              - ·              - 1
or docu- ocuments or t e purpose o ascerta1rung agncu -

ment,. tural income or for any other purpose under this
Act, except the papers noted bclow-
(1) papers showing the amount of rent

which accrued due in the previous

f year;
###### ,

\ I (2) pape1·s showing the actual receipt of

agricultural income by an assessee in
the previous year ;

#### Q (3) ledgers, ·account books and vouchers

showing the actual expenditure in-

curred for which a deduction or
exemption is claimed under this Act:

Provided that for the purposes of ascertaining

agricultural income in regard to tea, Lhc afore-
said Income-tax authorities may call for any

papers p1oduccd or liable to be produced before
the Income-tax authorities administering the

Indian Income-tax Act.

Powers to 50. (1) The Provincial Government may, sub-

makt' rules. ject to previous publication, make rules for carry-

ing out the purposes of this Act, and such rules
may be made for the whole of the Province or

such pa1 tor parts thereof a~ may be specified.
{2) In particular, and without prejudice to
the generality of the foregoing power, such rules

###### • may-

( a) prescribe the manner in which the nett

###### • income from land referred to in
 • sub-section ( 1) of section 8 shall be

calculated ;

_(b)_ prescribe the powers and duties of the

income-tax authorities appointed

under sub-section (2) of section 18,
the area in which such powers shall
be exercised and performed, tl'ie rela-
tion of such authorities to each other

and the conditions of service of such
authorities ;

(c) prescribe the date before which the
returns shall be submitted under sub·
section (1) of section 19, the form of
such returns and the manner in which
they shall be verified ;
_(d)_ prescribe the period within which
returns referred to in sub-section (2)
of section 19 shall be submitted, the
form of such returns and the manner
in which they shall be verified ;


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###### 28

_(e)_ prescribe the form of the notice of

demand mentioned in section 23 ;
###### (j) prescribe the form in which appeals
under sections 24 and 26 shall be pre-
sented and the manner in which they
shall be verified ;
_(g)_ prescribe the fee mentioned in sub-

section (2) of section ·28 ;

(h) prescribe demand mentioned the form in of sub-section (3) the notice of ... • .
of section 31 ;

\ i) prescribe the method by which the
assessment of agricultural income as
determined under section 7 or section
8 shall be made in the case of an
assessee who does not reside in the
Province of Assam, or of an assessee
who ordinarily resides in the Province
###### of Assam and is temporarily absent
therefrom;
_(j)_ prescribe the manner in which the tax
shall be payable where the assessment
;s made on the agricultural income of
a Hindu undivided or joint family and

a partition of the property of such
family has been effected after the date
###### of such assessment ;
_(k)_ prescribe the manner in which the tax

payable by an assessee who has died

since the date of the assessment made ..
on him shall be payable ;
(l) provide for the circumstances in which
refunds of the tax paid under this Act                    -
shall be made and prescribe the man-

ner in which such refunds shall be
###### made; and ... : , 0
(m) provide for any other matter which by

cribed this Act . has to be or may be prt>.s- ~

###### ..

A. G P, (L. C.) No, 100-l ,l'OO+S~9-l0-1~3 !'.


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