Section 66(3) in The Maharashtra Agricultural Income Tax Act, 1962
(3)In all other cases, the assessee shall be assessed by the Agricultural Income-tax Officer of the area in which such assessee resides and where the assessee resides outside the State by the Agricultural Income-tax Officer of the area in which the agent or the principal officer of such assessee resides :Provided that, if the accounts relating to the agricultural income of an assessee are kept in any place in the State, such assessee shall have the option of being assessed by the Agricultural Income-tax Officer of the area in which such place situated.Explanation. - In the case of a Hindu undivided family, an assessee shall for the purpose of this sub-section be deemed to reside where the manager of the family resides.
