Section 14 in The Assam Agricultural Income-Tax Act, 1939
14. Court of Wards, etc.
- In the case of agricultural income taxable under this Act, which is received by the Court of Wards the Administrator General, or Officer Trustee, the tax shall be levied upon and be recoverable from such Court of Wards, Administrator General or Official Trustee in the like manner and to the same amount as it would be leviable upon and recoverable from any person on whose behalf such agricultural income is received and all the provisions of this Act shall apply accordingly.
