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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

State of Maharashtra - Subsection

Section 4(2)(a) in The Maharashtra Agricultural Income-Tax Rules, 1962

(a)where such produce is ordinarily sold in the market in its raw state, or after the performance of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render it fit to be taken to market, the value calculated according to the average price at which such produce has been so sold in the locality during the previous year in respect of which the assessment is made;