Section 17 in The Maharashtra Agricultural Income Tax Act, 1962
17. Residuary provisions for computation and recovery of tax under sections 14 and 15.
(1)In any case falling under the provisions of sections 14 and 15, where any agricultural income or any part thereof is not specifically received on behalf of any one person, or where the individual shares of the persons on whose behalf such income is received are indeterminate or unknown, the tax shall be levied and recoverable at the rate provided by section 4 on the total amount of such income.(2)Nothing contained in sections 14 and 15 shall prevent either the direct assessment of a person therein referred to on whose behalf agricultural income is received, or the recovery from such person of the agricultural income-tax payable in respect of such income.
