Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything to the contrary con- tained in the Bengal Agricultural Income-tax Act, 1944 (hereinafter referred to as the said Act),— (a) no notice purported to have been issued under sub- section (2) of section 24 of the said Act before the commencement of this Act which could have been validly issued under sub-section (1) of section 38 of the said Act, and (b) no assessment made before the commencement of this Act and no proceedings in assessment continued after such commencement, in pursuance of or consequent upon any notice referred to in clause (a), treating such notice as a notice under sub- section (2) of section 24 of the said Act, shall be deemed to be or to have ever been invalid merely by reason of the fact that by such notice any person was required to furnish a return setting forth his total agricultural income during any period prior to the previous year. (2) Nothing in this Act shall render any person liable to prosecution or conviction for any act or omission for which he would not have been liable if this Act had not been passed. Short title. Certain notices, assessments and pro- ceedings under Bengal Act IV of 1944 not to be invalid. Ptice—Indian, anna 1 ; English. 2d. WIAGIJ-52/3-7325A-5111