41. [ Responsibility for submitting returns. [Substituted vide Orissa Act No. 9 of 1974.]
- The return referred to in Section 40-A [or Section 40-B] shall be submitted -(1)in the case of an individual, by the individual or his guardian if he is a minor;(2)in the case of a family, by the head of the family or any member thereof or by all the members jointly :Provided that if more than one return is filed in respect of the same family all such returns shall be taken up together for consideration; and(3)in any other case, by an individual competent to act on behalf of the person by whom the return is to be submitted.]
