Section 16 in The Maharashtra Agricultural Income Tax Act, 1962
16. Rateable payment by guardian, trustee, etc.
- Where the agricultural income received on behalf of any person by any trustee, agent, receiver, Court of Wards, Official Trustee or common manager referred to in sections 14 and 15 is part only of the total agricultural income of such person, the agricultural income-tax payable under this Act, shall be assessed on the total agricultural income of such person as the amount of tax as so assessed shall be levied upon, and recoverable from such trustee, agent, receiver, Court of Wards, Official Trustee or common manager and such person rateably according to the portion of the total agricultural income of such person received by such trustee, agent, receiver, Court of Wards, Official Trustee or common manager, as the case may be, and the portion received by such person.
