The West Bengal Agricultural Income-tax ( Notices ) Act, 1952

Ben. Act. 
IV of 1944. 
West Bengal Act XVII of 1952 
THE WEST BENGAL AGRICULTURAL INCOME-TAX 
(NOTICES) ACT, 1952. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 30th August, 1962.] 
• 
An Act to validate certain notices, assessments and proceed- 
ings under the Bengal Agricultural Income-tax Act, 
1944. 
WHEREAS it 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. This Act may be called the West Bengal Agricultural 
Income-tax (Notices) Act, 1952. 
2. (1) Notwithstanding anything to the contrary con- 
tained 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 notice 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. 
Short title. 
Certain 
notices, 
assessments 
and pro-
ceedings 
under 
Bengal Act 
IV of 1944 
not to be 
invalid. 
Ptice—Indian, anna 1 ; English. 2d. 
WIAGIJ-52/3-7325A-5111 

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