Section 12(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Where, by reason of the provisions contained in sub-section (1) the income from any asset is included in the total income of the assessee, the person in whose name such asset stands shall, notwithstanding anything to the contrary contained anywhere in this Act, be liable, on the service of a notice of demand by the Agricultural Income-tax Officer in this behalf, to pay that portion of the tax levied on the assessee which is attributable to the income so included, and the provisions of Chapter VI, so far as may be, shall apply accordingly:Provided that where any sudi asset is held jointly by more than one person, they shall be jointly and severally liable to pay the tax which is attributable to the income from the assets so included.]
