.....in this Act, in the case of tea [the plant Camellia Thea (Linn.)] grown in West Bengal and sold by the grower himself or his agent after manufacture, the agricultural income derived therefrom shall, as long as for the purposes of assessment of income-tax under the enactments relating to Indian income-tax, the income derived therefrom is computed under those enactments in such manner as to include agricultural income, be deemed to be that portion of such income as so computed on which income-tax is not payable under those enactments, and agricultural income-tax at the rates specified in the Schedule shall be payable on the whole of such agricultural income as so computed. Explanation. Where such income is derived from lands partially in and partially without West Bengal, agricultural income-tax shall be levied under this Act on such portion of that income as is attributable to lands in West Bengal according to the following principles, namely: (i)where the proportion of such income attributable to lands in West Bengal has been determined for the purposes of the (ii) where the proportion of such income attributable to lands in West Bengal cannot be determined by the method.....
List Judgments citing this section.....that such animal is infective shall forthwith report and any other person who has reason to believe that an animal is infective may report the fact to the President of the union board within the area of which such animal is for the time being kept. (2) The President of the union board on receiving any report under sub-section (1) shall without delay communicate such report to the Subdivisional Magistrate who shall, unless for reasons to be recorded in writing he considers that the report is unfounded in fact, instruct the Veterinary Assistant to proceed to the place where the animal is for the time being kept and examine the animal and inquire into the circumstances of the case, and on receiving such instructions the Veterinary Assistant shall without delay comply therewith. (3) Whenever a Veterinary Assistant has reason to believe that any animal within his jurisdiction is infective he shall proceed as soon as possible to the place where the animal is and examine it and inquire into the circumstances of the case, notwithstanding that no report under sub- section (2) in respect of such animal has been received by him. (4) If after the examination and inquiry referred to.....
List Judgments citing this section.....shall be instituted except with the previous sanction of the Commissioner of Police in Calcutta and the District Magistrate elsewhere. Section 10 Jurisdiction No court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try an offence punishable under this Act. Section 11 Power to make rules (1) The [State] Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for the following matters, namely : (a) the form of licence to be granted under this Act; (b) the form of application for licence under sub-section (1) of section 5 and the particulars to be contained in such application; (c) the conditions subject to which licences may be granted; and (d) the formation of a society for the control and supervision of an orphanage, a widows' home or a marriage bureau under clause(a) of sub-section (2) of section 5. West Bengal State Acts
List Judgments citing this section.....such proprietor, tenure-holder, raiyat or under-raiyat, as the case may be, in possession of such land. Section 6 Recovery of sums due under an order under section 4 as a public demand Any sum payable under an order made under section 4 shall be recoverable as a public demand: Provided that the Certificate Officer shall not order the execution of a certificate signed under the Bangal Public Demands Recovery Act, 1913, for the recovery of any amount due under an order made under sub-section (1) of section 4 by the sale of the agricultural land in respect of which the order under that sub-secton has been made unless he is satisfied that all the instalments payable under the said order have already become due. Section 7 Prohibition of alienation until sums due under an order under section 4 are paid A proprietor, tenure-holder, raiyat or under-raiyat to whom any agricultural land has been restored by an order under subsection (1) of section 4 shall not as long as there remains unpaid any sum payable by such proprietor, tenure-holder, raiyat or under-raiyat, as the case may be, under the order made under that sub-section, alienate by sale, lease, gift or other form of.....
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