Section 2(11) in The Maharashtra Agricultural Income Tax Act, 1962
(11)"principal officer" used with reference to a company or any association of persons or any body of individuals means -(a)the secretary, treasurer, manager or agent of the company, association or body, or(b)any person connected with the management or administration of the company, association or body upon whom an Agricultural Income-tax Officer has served a notice of his intention of treating him as the principal officer thereof;
