Amendment status not verified — confirm the current text below against the official source.
(1) When an assessee is in default in 11me of reco- making a payment of agricultural income-tax, very. the Agricultural Income-tax Officer may, in his discretion, direct that, in addition to the amount of arrears, a sum not exceeding that amount shall be recovered from the assessee by way of penalty. (2) For the purpose of sub-section (1) the Agricultural Income-tax Officer may direct the recovery of any sum less than the amount of arrears and may enhance the sum so directed to be recovered from time to time in the case of a continuing default, so however that the total sum so directed to be recovered shall not exceed the amount of arrears payable. (3) When an assessee is in default, the Agri- cultural Income-tax Officer may forward to the Collector a certificate under his signature speci- fying the amo\lllt of arrears due from the assessee and the Collector on receipt of such certificate shall proceed to recover froru such assessee the amount specified therein as a public demand pay- able to the Collector. (4) (a) When agricultural income-tax is payable by a tr·ustec, or, is under section 10 payable by a mutawali of a Musalman Wakf refer- red to in section 3 of the Musalman Wakf Vali- daling Act, 1913, and such trustee or mutawali is VI of 1913. in default, the Agricultural Income-tax Officer may forward to the Collector a certificate under hjs signature specifying the amount of arrears due from the assessee, and the Collector on receipt of such certificate shall proceed to recover from such trustee or mulawali the amount specified therein as a public demand : Provided that, notwithstanding anything to the contrary contained in section 14 of the Bengal Be 1 1\ t Public Demands Recovery Act, 1913, any land III ~f\91~ . held by such trustee or mulawali as such shall not be attached or sold in execution of such certificate but such arrears may be realised from the income of the trust or Wakf estate by the appointment of a receiver of any property of the trust or Wakf. (b) The provisions of Order XL of the Code of Civil Procedure, 1908, shall apply to a proceed- y of 1908. ing under this sub-section, and the Certificate Officer shall be deemed to be a Civil Court within the meaning of the said Order XL. (5) No pr·oceerung for the recovery of any sum payable under this Act shall be commenced after the expiralion of three years after the date on which the original demand fixed under section 23 falls due, or after the expiration of three years after the date on which any appeal relating to such sum has been rusposed of, wruchever date is later. Recovery