Amendment status not verified — confirm the current text below against the official source.
(1) An assessee shall, subject to any orders assemnmt. passed under sub-section (2), be assessed by the Agricultural Income-tax Officer of the area in which is situated the land from which the greater • I Dar of suits in Civil Courts. 26 part of the agricultural income in respect of which he is assessed is derived. (2) (a) An assessee may, on receipt of the first notice served on him under sub-section (2) of section 19, apply to the Agricultural Income- tax Officer by whom such notice is served to be assessed at his usual place of residence or at the place where the accowlts relating to his agricul- tural income arc kept, if either of such places is situated in the Province of Assam, and such Agri- cullural Income-tax Officer may pass an order that the assessee shall be assessed at the place specified in the application, the said plt~ce being situated in the Province of Assam, or refer the matter to the Assistant Commissioner of Agricul- tural Income-tax, whose decision shall be final : (b) Where an order is passed under clause (a) of sub-section (2), the assessee shall not be entitled lo make any further application to change his place of assessment : Provided that the Agricultural Income-tax Officer may allow the assessee to be assessed at any other place upon such conditions as he thinks fit. (3) Notwithstanding anything contained in this section, every Agricultural Income-tax Officer shall have all the powers conferred by or under this Act on the Agricultural Income-ta.x Officer in respect of any agricultural income derived from land situated within the area to which he is appointed.