Section 2(12) in The Bengal Agricultural Income-Tax Act, 1944
(12)"principal officer" used with reference to [a Part B State] [Substituted by the Adaptation of Laws Order, 1950.], a company or any other association means-(a)(i)the manager or agent in [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts)Order, 1948.] of the Ruler of the [Part B State] [Substituted by the Adaptation of Laws Order, 1950.], or(ii)the secretary, treasurer, manager or agent of the company or association; or(b)any individual connected with the [Part B State] [Substituted by the Adaptation of Laws Order, 1950.], company or association upon whom an Agricultural Income-tax Officer has served a notice of his intention of treating him as the principal officer thereof;
