Section 2(12) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(12)"receiver" used with reference to the receipt of agricultural income by a person shall include-(i)receipt by an agent or servant on behalf of the principal or master respectively ;(ii)receipts by other persons which are deemed to be his receipts under the provisions of this Act and shall also include receipts of agricultural income by way of adjustment of accounts with any other person ;
