The Bengal Agricultural Income-Tax (Tripura Amendment) Act, 1978

(1) This may be called the Bengal Agricultural Income-Tax (Tripura Amendment) Act, 1978. (2) It extends to the whole of the State of Tripura. (3) It shall come into force at once.

In sub-section (3) of section 8 of the Bengal Agricultural Income-Tax Act, 1944 (hereinafter referred to as the principal Act) in its application to Tripura, for the words "Court of the Judicial Commissioner", the words "High Court" shall be substituted.

In section 21 of the principal Act,— (i) in sub-section (1), for the words "Central Government", the words "State Government" shall be substituted ; (ii) in sub-section (2), for the words and mark "Chief Commissioner, Tripura", the words "State Government" shall be substituted.

In sub-section (1) of section 22 of the principal Act, for the words "Central Government", the words "State Government" shall be substituted.

In section 24 of the principal Act,— (i) in sub-section (1), for the mark "colon", the mark "comma" shall be substituted ; (ii) after sub-section (1) so amended, the words "after payment of the tax due" shall be inserted ; (iii) second proviso to sub-section (4) shall be deleted ; (iv) after the first proviso to sub-section (4), the following sub-section shall be added, namely:— "(5) Any return furnished under sub-sections (1), (2) and (3) shall not be valid unless it is accompanied by a Treasury receipt showing the deposit of the tax due and the amount so paid shall be adjusted against the final assessment made under section 25”.

In section 38 of the principal Act, for the words "within six years" and "within eight years", wherever they occur, the words "four years" and "six years", respectively shall be substituted.

Sub-section (4) of section 45 shall be deleted.

Section 49 shall be deleted.

In sub-section (1) of section 57 of the principal Act, for the words "The Chief Commissioner", the words "State Government" shall be substituted.

In section 63 of the principal Act, for the words "the Judicial Commissioner, Tripura" or "the Court of the Judicial Commissioner", wherever they occur, the words "High Court" shall be substituted.

In the Schedule appended to the principal Act, under the heading "Rates of Agricultural Income-Tax",— (a) for sub-entry (1) and (2) of entry A, the following shall be substituted, namely:— "A. IN THE CASE OF EVERY INDIVIDUAL AND HINDU UNDIVIDED FAMILY RATE (i) on the first one thousand five hundred rupees of the total agricultural income. NIL (ii) on the next three thousand five hundred rupees of the total agricultural income. Five paise in the rupee, on the next five thousand rupees of the total agricultural income. Ten paise in the rupee, (iii) (iv) on the next five thousand rupees of the total agricultural income. Fifteen paise in the rupee. (v) on the next five thousand rupees of the total agricultural income. Twenty-five paise in the rupee. (vi) on the next five thousand rupees of the total agricultural income. Thirty paise in the rupee. (vii) on the next five thousand rupees of the total agricultural income. Forty paise in the rupee. (viii) on the next ten thousand rupees of the total agricultural income. Fifty paise in the rupee. (ix) on the balance of the total agricultural income. Sixty paise in the rupee."; (b) in second proviso to sub-entry (2) of entry A, for the words "eighty bighas", the words "four hectares" shall be substituted ; (c) for entry B, the following shall be substituted, namely :— "B—IN CASE OF EVERY COMPANY, FIRM OR OTHER ASSOCIATION OF PERSONS RATE (a) in case where the total agricultural income does not exceed one lakh rupees. Sixty paise in the rupee. (b) In case where the total agricultural income exceeds one lakh rupees. Seventy paise in the rupee.".