Provided . . . " Section 30 of the Act which corresponds to section 34 of the Incometax Act which deals with income escaping assessment may now be reproduced : "If for any reason any agricultural income chargeable to agricultural income tax has escaped assessment for any financial year, or has been assessed at too/ow a rate or has been the subject of undue relief under this Act, the Agricultural Income tax Officer may, at any time within three years of the end of that financial year, serve on the person liable to pay agricultural income tax on such agricultural income or, in the case of a company on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub section (2) of section 19, and may proceed to assess or reassess such income, and the provisions of this Act shall, so far as may be, apply 'accordingly as if the notice were a notice issued under that sub section: Provided . . . ,, The principal contention raised on behalf of the appellant is that for an assessment to be made under section 20(4) of the Act it is not necessary that proceedings should have been taken under section 30.