Bengal Acts of 1944-1945

3 of 1944.] (Section 2.) Act 1922 under the head Business" and the business concerned has been newly set up in the financial year preceding the year for which the assessment is to be made the period from the date of the setting up of such business to the 31st day of March next folloing or to the last day of the period determined under sub-clause (b) or if the accounts of the assessee are [...] agricultural income as such company firm or association shall be deemed for the purposes of section 48 to have paid agricultural income-tax ox behalf of the share-holders of such company the parners of such firm or the members of such association as the case may be on such part of the agricultural income of every individual share-holder partner or member as represents the portion of the ag [...] (4) The judicial member shall be President of the Appellate Tribunal and during any period during which the appointment of a lawyer member or an accountant member is not made the President of the Appellate Tribunal shall for the purpose of the admission of appeals under section 36 be deemed to possess all the powers of the Appellate Tribunal. [...] (2) The appeal shall ordinarily be presented within thirty days of receipt of the notice of demand relating to the assessment or penalty objected to or of the intimation of the refusal to pass an order under sub-section (1) of section 30 or of the date of the refusal to make a fresh assessment under section 31 or of the intimation of an order under setion 47 48 or 51 as the case may be ; but [...] The Agricultural Income-tax Officer or Assistant Commissioner may for the purposes of this Act - (1) require any firm or Hindu undivided family to furnish him with a return of the members of the firm or of the manager or adult male members of the family as the case may be and of their addresses ; I Act XLV of 1860.