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

TRIPURA ACT NO. 8 OF 1978
THE BENGAL AGRICULTURAL INCOME-TAX
( TRIPURA AMENDMENT )
ACT, 1978.

PUBLISHED IN THE
EXTRAORDINARY ISSUE OF TRIPURA GAZETTE
Agartala, Saturday, September 9, 1978 A, D. 
Bhadra 18, 1900 S- E.
GOVERNMENT OF TRIPURA 
LAW DEPARTMENT.
No. F. 2(9)-Law/Leg/78 Agartala, the 31st August, 1978.
The following Act of the Tripura Legislative Assembly received 
assent of the Governor on the 11th August, 1978 and is hereby 
published for general information.

2
TRIPURA ACT NO. 8 OF 1978.
THE BENGAL AGRICULTURAL INCOME-TAX 
(TRIPURA AMENDMENT) ACT, 1978
AN
ACT
to amend the Bengal Agricultural Income-Tax Act, 
1944 (Bengal Act IV of 1944) as extended to Tripura 
and matters connected therewith and incidental thereto.
-J>( i
N''
BE it enacted by the Legislative Assembly of 
Tripura in the Twenty-ninth Year of the Republic of 
India as follows :—
Short title and 
commencement 1. (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.
Amendment 2. In sub-section (3) of section 8 of the Bengal
of section 8, Agricultural Income-Tax Act, 1944 (hereinafter refer­
red 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.
Amendment of 3. In section 21 of the principal Act,— 
section 21. cjauge 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.
Amendment of 
section 22.
4. In sub-section (1) of section 22 of the principal 
Act, for the words "Central Government”, the words 
"State Government” shall be substituted.
5. In section 24 of the principal Act,—Amendment of
section 24. (i) jn 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 in­
serted ;
(iii) second proviso to sub-section (4) shall be 
deleted ;
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Amendment of 
section 38.
Amendment of 
section 45.
Amendment of 
section 49. 
Amendment of 
section 57.
Amendment of 
seetion 63.
Amendment of 
the schedule.
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(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”.
6. 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.
7. Sub-section (4) of section 45 shall be deleted.
8. Section 49 shall be deleted.
9. In sub-section (1) of section 57 of the principal 
Act, for the words "The Chief Commissioner”, the 
words "State Government” shall be substituted.
10. 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.
11. 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 INDIVI­
DUAL AND HINDU UNDIVIDED FAMILY
RATE
(i) on the first one thou­
sand five hundred 
rupees of the total 
agricultural income. NIL
(ii) on the next three Five paise 
thousand five hund- in the rupee, 
red rupees of the to­
tal agricultural in­
come.
on the next five thou- Ten paise 
sand rupees of the to- in the rupee, 
tai agricultural in­
come.
(iii)

4
(iv) on the next five thou­
sand rupees of the 
total agricultural in­
come.
(v) on the next five thou­
sand rupees of the to­
tal agricultural in­
come.
(vi) on the next five thou­
sand rupees of the to-
RATE 
Fifteen 
paise in the 
rupee.
Twenty-five 
paise in the 
rupee.
Thirty paise 
in the rupee.
tai agricultural 
come.
in-
(vii) on the next five
thousand rupees of
the total agricultural
Forty paise 
in the rupee.
income.
(viii) on the next ten thou­
sand rupees of the 
total agricultural in­
come.
(ix) on the balance of the 
total agricultural in­
come.
Fifty paise 
in the rupee.
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 substitu­
ted, 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.
(b) In case where the to­
tal agricultural in­
come exceeds one lakh 
rupees.
Sixty paise 
in the rupee.
Seventy 
paise in the 
rupee.”.
J. K. BHATTACHARJYA 
SECRETARY TO THE GOVT. OF TRIPURA
Printed at the Tripura Government Press, Agartala.
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Printed by
The Superintendent, Tripura Government Press, 
Agartala.
TGPA—13-9-78—300.

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