Section 13 in The Bengal Agricultural Income-Tax Act, 1944
13. Liability of Guardian, Trustee, Agent, Receiver or Administrator. -
Where any person receives any agricultural income derived from land,-(a)as a guardian, trustee or agent of any person being a minor, lunatic or idiot or person residing without [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], interested in such land or the agricultural income derived therefrom, or(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, person residing without [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] or other person, as the case may be, and all the provisions of this Act shall apply accordingly.
