Section 60 in The Bengal Agricultural Income-Tax Act, 1944
60. Service of notices. -
(1)A notice or requisition under this Act may be served on the person therein named either by post, or as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908.(2)Any such notice or requisition may-(a)in the case of a firm, or a Hindu undivided family, be addressed to any member of the firm or to the manager of the family; and(b)in the case of the Ruler of [A Part B State] [substituted by the Adaptation of Laws Order, 1950.], a company or any other [association of persons] [substituted by W.B. Act 3 of 1949.] be addressed to the principal officer thereof.
