Bare ActsThe ASSAM AGRICULTURAL INCOME TAX ACT, 1939

Section 38

Amendment status not verified — confirm the current text below against the official source.

Notwithstanrung anything contained in Rdtgh~, t tHiet sections 20 and 21 of the Bengal Public Demands Bengal Act an tn ~res of members Recovery Act, 1913 :- III of 1913. of Hindu un- (a) Where any property of a Hindu un- ?i.vided _or ruvidcd or joint family is sold under JOtnt fanuly the said Act for the realisation of or of other f . al . persons on arrears o agncultur mcomc-tax, the whose behalf right, title and interest of all members property is of such family in the property shall held to pass pass to the purchaser · to the pur- S .d d . 'b . (4) f chaser when (b) , ave as prov1 e m su -sectron o property is section 36 where any person has been sol? for reali- assessed to agricultural mcome- sation of ar- ~~ on the agricu.ltural income rears of tax, • • ' ' J lj-· .. . 25 derived from land held by him wholly or partly for the benefit of other per- sons and the l<L'I: payable by him is iri •m·ca1s, the laud so held by him may be attached and sold for the realisa- tion of such arrears, and on such sale, the right, title and interest of such persons in the said land shall pass to the purchaser. CHAPTER VI REFUNDS. Rerunds.

Section 38 – The ASSAM AGRICULTURAL INCOME TAX ACT, 1939 | DailyLaw.ai