Section 58(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)In this section-(i)a person regularly employed by the assessee shall include any officer of a banking company with which the asessee maintains a current account or has other regular dealings.Explanation. - "Banking company" means a banking company as defined in [section 277F] [This section was repealed and re-enacted by W.B. Act 10 of 1949.] of the [Indian Companies Act, 1913] [This Act was repealed and re-enacted by Act 1 of 1956.];(ii)"lawyer" means a Barrister-at-law or Solicitor or any other person entitled to plead in any Court of law in [the whole of India except Part B States] [substituted by the Adaptation of Laws Order, 1950.];(iii)"accountant" means a registered accountant enrolled in the Register of Accountants, maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holder of a restricted certificate under the Restricted Certificate Rules, 1932, or a member of an Association of Accountants recognised by the Central Board of Revenue;(iv)[] [Clause (iv) substituted by W.B. Act 3 of 1949.] "agricultural income-tax practitioner" means any person who has acquired such educational qualifications as may be prescribed and who has, subject to the payment of such fees as may be prescribed, been registered in the manner prescribed, been registered in the manner prescribed as such a practitioner.
