Section 21 in The Assam Agricultural Income-Tax Rules, 1939
21.
Any person employed by or working on behalf of a person residing out of the Province of Assam or temporarily absent therefrom or through whom such person is in receipt of any agricultural income arising from lands situated in Assam, upon whom the Agricultural Income-tax Officer has caused a notice to be served of his intention of treating him as an agent of the non-resident person shall for all the purposes of the Act and Rules made thereunder, be deemed to be such agent:Provided that no person shall be deemed to be that agent of non-resident person unless he had an opportunity of being heard by the Agricultural Income-tax Officer as to his liability and in no case shall the liability of such agents extend beyond the assets of the non-resident assessee in his actual possession.
