Section 43A(4) in Karnataka Agricultural Income-Tax Act, 1957
(4)Any person discharging any liability to the assessee after receipt of the notice referred to in this section shall be personally liable to the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] to the extent of the liability discharged or to the extent of the liability of the assessee for the amount due under this Act, whichever is less.
