Section 57(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)In this section, -(i)a person regularly employed by the assessee shall include any officer of a Scheduled Bank as defined in the Reserve Bank of India Act, 1934 (Central Act II of 1934), with which the assessee maintains a current account or has other regular dealings;(ii)"accountant" means a member of an association of accountants recognised in this behalf by the Government;(iii)"Income-tax practitioner" means an Income-tax practitioner as defined in the [Income-tax Act, 1961 (Central Act 43 of 1961);] [Substituted by Act 29 of 1976 w.e.f. 1.4.1975.](iv)"lawyer" means any person entitled to plead in any court of law in the State.(v)[ "Sales Tax Practitioner" means any person enrolled in the prescribed manner as Sales Tax Practitioner under clause (c) of section 36 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957).] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]
