&> MINISTJBY OF HOME AFFAIRS NOTIFICATION New Delhi, the Wffi & vember I960 extends to the Union Territory rf K S a S i . nS'Jfc. C,ei lA tm G , o v e r n m e i l t he™*Y (Amendment, A c ? 1957 (We^t B e n ^ l Act X X V l f £ # ^ ? f ^ PCome TfX following modifications, n a m e l y ; - XXVII: of 19b/).. subjcc. to the Modi/i rat i ons
1. In sub-section (2) of section 1
(i) %S^M^Mst"'the words "Chief c ™ s s i — * U 1 ) ^ ^ u b ^ t u L l 3 " ° l T l C i a l G a z e t t e " l h e w o r d s "Tripura Gazette" shall be ^ ' h B m ^ i ^ ^ a & ^ 1 i % ^ t ^ ^ " the Bengal Agricultural IncometoAA ' r V f words and figures "the Bengal Agricultural Income-Tax Act- 1944 as extended to Tripura" shall be substituted. income l a x Act, i ' A K N E S U R E (.West Bengal Act XXV1I1 of 1957) THE BENGAL AGRICULTURAL INCOME-TAX (AMENDMENT) ACT 1957 AS EXTENDED TO THE UNION TERRITORY OF TRIPURA An Act to amend the Bengal Agricultural Income-tax Act, 1944.
1 9 4 4 V 1 ? B r e e n ^ l t i p t ^ v e n f e i | y ^ 3 M t h e B e n g a l Agricultural Income-Tax Act, appearing? I O r P u r p o s e and in the manner hereinafter T J ! iH h e r e l 7 enacted in the Eighth Year of the Republic of India, bv the Legislature of West Bengal, as follows:
1. Short title and. c o m m e n c e m e n t ^ l ) This Act may be called the Bengal Agricultural Income-tax (Amendment) Act, 1957. V W ^ bengal
(2) It shall come into force on such date as the Chief Commissioner of Tri pura may, by notification m the Tripura Gazette, appoint.
1 Amendment of section 10.—For clause (a) of section 10 of the Bsii«a1 Agricultural Income-tax Act, 1944 as extended to Tr ipura (he re ina f t e r re fe r red to as the said Act) the following Clause shall be subsi tu ted , namely: — "(a) any agricultural income which he receive- as his share of agricul tural income of a firm or association of persons, which has paid! ft* tax in respect of the said agricultural income;".
3. Substitution of new section for sectim 17.—For section 17 at (he said Ac' the following section shall be substituted, namely: — "17. A ! l l ' m or other assoctatien of persons which has paid agricultural Tax deemed income-tax un.de- this apt in respect of its agricultural 'income as to he paid on ^ - h firm or association shall be deemed for the purpose- of s6eti<m others bchaH •; ; j« aave paid a -i ;,- income-fax on behalf of the pa r tne r s of byflmis and Such nrm or the members , E such association, as the e a s e \ S S h i s&aciaxtaxs, era auefa par' ef the agricultural income of eWy Individual P a r w or n u m b e r as represent the portion of the aer ienlhjra l ' i 'r • , m " r such firm or association which is received by such partner or P I - http://un.de- •v
4. Omission of section 23.—Section 23 of the said Act shall be omitted. ?.
5. Omission of section 40.—Section 40 of the said Act shall be omitted.
"Provided that in computing the said period of three years the time during wnich the recovery of arrears of agricultural income-tax has been Stayed, e ' h l r S l y or in part, by an injunction or any other order of a competent court shall be excluded.
7. Amendment of section 4 8 . - F o r sub-sections U ) , J » < j * ^ L S y 5 - ^ 48 of the said Act, the following sub-sections shall be substituted, n a m u y .
48. (1) Notwithstanding anything contained in section 47 a W j ^ ^ ;„d Moctt- agricultural income-tax applicabte u n t o this Act t c , t o e t o t a l . t g l chargeable to agricultural income-tax under this Act.
tan Anv partner of a firm or member of an association of persons who is after such inaufey as he thinks necessary is satisfied that a rdmif l under the provisions of sub-section (1) is due he shall compute the Z o u n t of such refund according to the provisions of sub-section S T S n d such amount shall be paid to the par tner or member, as the case may oe.
^crririiltiiral income on which tax is deemed 1o have been paid ny a fi™ o S e c t i o n of person, and has been received by a Partner m ^ o m b e ! as the case may be, and the difference between the rate par tner or member in the previous year.
8. Amendment of the Schedule.-In the Schedule to the said A c t , - ( l ) in paragraph A.— respectively be substituted, namely: — ' "Five naye paise in the rupee".
fiEi»ht naye paise in the rupee".
"Twelve naye paise in the rupee'7.
"Nineteen naye paise in the rupee' .
"Twenty-Jive nave paise in the rupee". ';
substituted- ' [No. Fi 6/3/59-TudL TIL UTL. 26.
K. R PB.ABHU, Dy. Secy.
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