TRIPURA ACT NO. 8 OF 1978
THE BENGAL AGRICULTURAL INCOME-TAX ( TRIPURA AMENDMENT )
ACT, 1978.
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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.
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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)
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(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
rupeesof 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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<- V ' Printed by The Superintendent, Tripura Government Press, Agartala.
TGPA—13-9-78—300.
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