Section 26(5) in Karnataka Agricultural Income-Tax Act, 1957
(5)Where an assessment is to be made under sub-section (1) or sub-section (4) the [Assistant Commissioner of Agricultural Income tax] [Substituted by Act 18 of 1997 w.e.f. 1.4.1975.] may serve on the person whose agricultural income is to be assessed or in the case of a firm or association, on any person who was a member of such firm or association at the time of its discontinuance or dissolution or in the case of a company on the principal officer thereof, or on the recipient, as the case may be, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and the provisions of the Act shall, so far as may be, apply accordingly, as if the notice were a notice issued under that sub-section.]
