Section 50 in The Kerala Agricultural Income Tax Act, 1991
50. Liability of representative assessee.
- ( 1) Every representative assessee, as regards the agricultural income in respect which he is a representative assessee, shall be subject to the same duties, responsibilities and liabilities as if the agricultural income were income received by or accruing to or in favour of him and shall be liable to assessment in his own name in respect of that agricultural income, but any such assessment shall be deemed to be made upon him in his representative capacity only, and the tax shall be levied upon and recovered from him in like manner and to the same extent as it would be leviable upon and recoverable from the person represented by him.(2)Where any person is, in respect of any agricultural income, assessable in the capacity of a representative assessee, he shall not, in respect of that agricultural income, be assessed under any other provision of this Act.
