Section 19 in The Maharashtra Agricultural Income Tax Act, 1962
19. Agents to include persons treated as such.
- Any person employed by or on behalf of a person residing without the State, or through whom in the course of any business connection such person is in the receipt of any agricultural income upon whom the Agricultural Income-tax Officer has caused a notice to be served of his intention of treating such person as the agent of the non-resident person, shall for the purposes of this Act be deemed to be such agent:Provided that, no person shall be deemed to be the agent of a nonresident person unless he has had an opportunity of being heard by the Agricultural Income-tax Officer as to his liability.
