Section 9A(2) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(2)A notice under this section may be issued to any person who holds or may subsequently hold any money for, or on account of, the defaulter jointly with any other person and, for the purposes of this section, the shares of the joint-holders in such account shall be presumed, until the contrary is proved, to be equal.
