Section 43A(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the assessee and the receipt of the Treasury or of the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.
