Section 14(b) in The Maharashtra Agricultural Income Tax Act, 1962
(b)as a receiver or administrator appointed by or under the order of any Court in respect of such land or the agricultural income derived therefrom, any agricultural income-tax payable under this Act, on such income shall be levied upon and recoverable from such guardian, trustee, agent, receiver or administrator in like manner and to the same amount as would be leviable upon and recoverable from any such person if in direct receipt of such agricultural income; and such guardian, trustee, agent, receiver or administrator shall be deemed to be the assessee in respect of the agricultural income-tax so payable by such minor, lunatic, idiot or person residing without the state or other person, as the case may be, and all the provisions of this Act shall apply accordingly.
