West Bengal Agricultural Income-Tax (Notices) Act, 1952December 23, 2022
West Bengal Act XVII of 1952
THE WEST BENGAL AGRICULTURAL INCOME-TAX (NOTICES) ACT, 1952.
An Act to validate certain notices, assessments and proceedings under the Bengal Agricultural Income-tax Act, 1944.
Whereas ii is expedient in the public interest to validate certain notices, assessments and proceedings under the Bengal Agricultural Income-tax Act, 1944;
It is hereby enacted as follows:-
1. Short title.
This Act may be called the West Bengal Agricultural Income-tax (Notices) Act, 1952.
2. Certain notices, assessments and proceedings under Bengal Act IV of 1944 not to be invalid.
(1) Notwithstanding anything to the contrary contained in the Bengal Agricultural Income-tax Act, 1944 (hereinafter referred to as the said Act),
(a) no notice purported to have been issued under sub-section (2) of section 24 of the said Act before the commencement of this Act which could have been validly issued under sub-section (1) of section 38 of the said Act, and
(b) no assessment made before the commencement of this Act and no proceedings in assessment continued after such commencement, in pursuance of or consequent upon any notice referred to in clause (a), treating such notice as a notice under sub-section (2) of section 24 of the said Act, shall be deemed to be or to have ever been invalid merely by reason of the fact that by such nolice any person was required to furnish a return setting forth his total agricultural income during any period prior to the previous year.
(2) Nothing in this Act shall render any person liable to prosecution or conviction for any act or omission for which he would not have been liable if this Act had not been passed.