Section 14 in Karnataka Agricultural Income-Tax Act, 1957
14. Non-residents.
(1)In the case of any person residing outside the State, his total agricultural income shall be chargeable to agricultural income-tax either in his name or in the name of his agent and in the later case, such agent shall be deemed to be, for all the purposes of this Act, the assessee in respect of such tax.(2)Any person employed by or on behalf of a person residing out of the State, or through whom the non-resident person is in receipt of any agricultural income, upon whom the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] has caused a notice to be served of his intention of treating him as the agent of the non-resident person shall, for all the purposes of this Act, be deemed to be such agent:Provided that no person shall be deemed to be the agent of a non-resident person, unless he has had an opportunity of being heard by the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] as to his liability.(3)Where a notice under this Act has to be served on a non-resident person, it shall be served in the prescribed manner.
