Section 66 in The Maharashtra Agricultural Income Tax Act, 1962
66. Place of assessment.
(1)Where an assessee is a company having a registered office in the State, it shall be assessed by the Agricultural Income-tax Officer of the area in which such registered office is situated.(2)Where an assessee is a company not having a registered office in the State or is a firm or other association of individuals or body of persons, it shall be assessed by the Agricultural Income-tax Officer of the area where the principal accounts relating to its agricultural income are kept.(3)In all other cases, the assessee shall be assessed by the Agricultural Income-tax Officer of the area in which such assessee resides and where the assessee resides outside the State by the Agricultural Income-tax Officer of the area in which the agent or the principal officer of such assessee resides :Provided that, if the accounts relating to the agricultural income of an assessee are kept in any place in the State, such assessee shall have the option of being assessed by the Agricultural Income-tax Officer of the area in which such place situated.Explanation. - In the case of a Hindu undivided family, an assessee shall for the purpose of this sub-section be deemed to reside where the manager of the family resides.(4)Where an option is exercisable by an assessee under the proviso to sub-section (3), he shall exercise such option within thirty days of the publication of the notice under sub-section (1) of section 22 or where a notice under sub-section (2) of that section is served, within thirty days from the service of such notice.(5)Where an assessment has once been made under this Act by an Agricultural Income-tax Officer, no objection relating to the place of assessment shall lie against such assessment.(6)Subject to the provisions of this section, every Agricultural Income-tax Officer shall have all the powers conferred by or under this Act on the Agricultural Income-tax Officer in respect of any agricultural income derived from land situated within the area to which he is appointed.
