Section 51 in The Kerala Agricultural Income Tax Act, 1991
51. Who may be regarded as an agent of a non- resident.
(1)For the purpose of this Act. 'Agent' in relation to a non-resident, includes any person in the State,-(a)who is employed by or on behalf of the non-resident or(b)who has any business connection with the non-resident; or(c)from or through whom the non -resident is in receipt of any agricultural income whether directly or indirectly; or(d)who is the trustee of the non-resident.(2)No person shall be treated as the agent of a non- resident, unless he has been given an opportunity of being heard by the Agricultural Income Tax Officer as to his liability to be treated as such.
