Section 14(2) in Karnataka Agricultural Income-Tax Act, 1957
(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.
