Section 61(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)In all other cases the assessee shall be assessed by the Agricultural Income-tax Officer of the area in which such assessee resides and where the assessee resides outside [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] by the Agricultural Income-tax Officer of the area in which the agent or the principal officer of such assessee resides:Provided that if the accounts relating to the agricultural income of an assessee are kept in any place in [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], such assessee shall have the option of being assessed by the Agricultural Income-tax Officer of the area in which such place is situated.Explanation. - In the case of a Hindu undivided family, an assessee shall for the purpose of this sub-section be deemed to reside where the manager of the family resides.
