ASSAM ACT IX OF 1939

5 · Save as hereinafter provided, this Act shall apply to all agricultural income derived fi·om land situated in the Province of Assam.

6 · Agricultural income-ta'< shall be payable by persons whose total agricultural income of the previous agricultural year exceeds Rs . 3,000 at such rates as may be laid down from year to year in the Assam Finance Acts :

7 · The agricultural income mentioned in subof ag.ri- clause (1) of clause (a) of section 2 shall be deemed to be the sum realised in the agricultural year on account of agricultural income mentioned in the said sub-clause (1), after making the following deductions:-

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1 · building used for the purposes cultivation of the land from which such agricultural income is derived ;

9 · (1) Any agricultural income derived from property held under a trust or other legal obligation wlJOJly or partly for religious or charitable 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.

10 · All agricultural income of Muslim Trusts referred to in section 3 of the Musalman Wakf Act Validating Act, 1913, created before the commcncement of this Act, shall be excluded from the operation of this Act :

11 · The total agricultural income of a Hindu undivided or joint family shall be treated as the income of one indiv1dual and assessed as such :

13 · Where any person holds land, from which on agricultural income is derived, as a common n manager appointed under any law for the time being in force

14 · In the case of agricultural income g

15 · (1) (a) Agricultural income-ta.x shall not !

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

16 · Where any assessee sustains a loss of profits or gains in any year being a previous year not earlier than the previous year for the assessment 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.

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18 · (1) There shall be the following classes of Income-tax authorities for the purposes of this Act, namely :-

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.

22 · (1) If the Agricultural Income-tax Officer, or the Assmant Agricultural 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,-

27 · (1) The Commissioner of Agricultural 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.

28 · (1) If, in the course

31 · .(1) The authority which an order on 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:

33 · . (1) The Commissioner of Agricultural I ncome -tax, the Assistant Commissioner of Agricultural Income-tax and the Agricultural

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34 · The Assistant Commissioner of Agriculmfor· tural J ncome-tax or the Agricultural Income-tax Officer may, for the purposes of this Act:-

35 · (1) Any amount specified as payable in a 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 mentioned 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.

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 .

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39 · Refunds shall be admissible under this Act. The circumstances and the manner in which refunds shall be allowed shall be prescribed by rules under section 50.

40 · If any person makes a statement in a in verification mentioned in section 19 or section 24 a ra- which is f.'llsc, and which he either knows or 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 Penal Code.

42 · (1) A person shall not be proceeded be. at against for

44 · No shall be brought in any Civil Cow·t to set aside or modify any assessment made under this Act, and no prosecution, suit or other proceeding shall lie against any officer or the Crown for anything in good faith done or intended to be done unde1· this Act.

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46 · Any assessee,

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47 · A receipt shall be given for any money paid or recovered under this Act.

48 · Every person deducting, retaining or paying any tax in pursuance of this Act in respect of any income belonging to another person