Section 49 in The Kerala Agricultural Income Tax Act, 1991
49. Representative assessee.
(1)For the purposes of this Act, representative assessee means, -(i)in respect of the agricultural income of a non-resident, the agent of the non-resident, including a person who is treated as an agent under section 51;(ii)in respect of the agricultural income of a minor lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot;(iii)in respect of agricultural income which the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever his designation, who in fact manages the property on behalf of another) appointed by or under any order of a court, receives or is entitled to receive, on behalf or for the benefit of any person, such Court of Wards, Administrator General, Official Trustee, receiver or manager;(iv)in respect of agricultural income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or not, receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees.(2)Every representative assessee shall be deemed to be an assessee for the purposes of this Act.
