Section 14 in The Bengal Agricultural Income-Tax Act, 1944
14. Liability of Court of Wards, Administrator-General and Official Trustees, etc. -
In the case of agricultural income chargeable to agricultural income-tax under this Act derived from land which is received by the Court of Wards, an Administrator-General or an Official Trustee or any trustee or trustees [appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise] [substituted by W.B. Act 3 of 1949.] (including the trustee or trustees under any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913), or a common manager the agricultural income-tax payable under this Act on such income shall be levied upon and recoverable from such Court of Wards, Administrator-General, Official Trustee or such other trustee or trustees or such common manager in the like manner and to the same amount as it would be leviable upon or recoverable from any person on whose behalf such agricultural income is received and all the provisions of this Act shall apply accordingly,
