By Section 2 of that Act, Section 7A was inserted into the Bengal Agricultural Income tax Act, 1944 and that section runs as follows: "7A: Notwithstanding anything to the contrary contained in this Act, in the case of an assessee being a company or a firm or other association of persons, the agricultural income of such assessee shall be computed in accordance with the method of accounting regularly employed by such assessee for such computation: Provided that if, in any case, the method of accounting as aforesaid is such that, in the opinion of the Agricultural Income tax Officer, the agricultural income cannot be computed, the computation shall be made on such basis and in such manner as the Agricultural Income tax Officer may determine." Section 3 of the Amendment Act of 1980 provides that subsections (2) and (2A) of Section 8 of the Bengal Act of 1944 shall be omitted and shall be always deemed to have been omitted.