Section 17(1) in The Maharashtra Agricultural Income Tax Act, 1962
(1)In any case falling under the provisions of sections 14 and 15, where any agricultural income or any part thereof is not specifically received on behalf of any one person, or where the individual shares of the persons on whose behalf such income is received are indeterminate or unknown, the tax shall be levied and recoverable at the rate provided by section 4 on the total amount of such income.
