Section 20 in The Bengal Agricultural Income-Tax Act, 1944
20. Agents include persons treated as such. -
Any person employed by or on behalf of a person residing without [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] or through whom in the course of any business connection such person is if the receipt of any agricultural income upon whoht the Agricultural Income-fax Officer has caused a notice to be served of his intention of treating such person as the agent of the non-resident person, shall for the purposes of this Act be deemed to be such agent:Provided that no person shall be deemed to be the agent of a nonresident person unless he has had an opportunity of being heard by the Agricultural Income-tax Officer as to his liability.
