(85)"principal officer", with reference to a local authority or a company or any other public body or any association of persons or any body of individuals, means—(a)the secretary, treasurer, manager or agent of the authority, company, association or body; or(b)any person connected with the management or administration of the local authority, company, association or body upon whom the Assessing Officer has served a notice of his intention of treating him as the principal officer thereof;
