Section 2(23) in The Kerala Agricultural Income Tax Act, 1991
(23)"Principal Officer," used with reference to a local authority or a company or any other public body or any association of persons or any body of individuals means:-(a)the secretary, treasurer, manager, agent or officer of the local authority, company, association or body, or(b)any person connected with the management or administration of the local authority, company, association or body upon whom the Agricultural Income Tax Officer has served notice of his intention of treating him as the principal officer thereof;
