Section 2(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)"assessee" means a person by whom agricultural income-tax or any other sum of money is payable under this Act and includes -(a)every person in respect of whom any proceeding under this Act has been taken for the assessment of his agricultural income or the agricultural income of any other person in respect of which he is assessable;(b)every person who is deemed to be an assessee under any provision of this Act;
