Amendment status not verified — confirm the current text below against the official source.
Where any person holds land, from which of tax on agricultural income is derived, as a common com m o n manager appointed under any law for the time m~nagert, re- being in force or under any agreement or as ceaver, e c. . d · · h lik b 1 recelVer, a rmrustrator or t e e on e talf of - .J 0 0 . 11 ... r -~ persons jointly interested in such land or in thr agricultural income derived therefrom, the aggre- gate of sums payable as agricultural income-ta .. x by each person on the agricultural income derived from such land and received or receiva- ble by him shall be assessed on such common manager, receiver, administrator or the like and he shall be deemed to be the assessee in respect of the agricultural income-tax so payable by each such person and shall be liable to pay the same. Court of