---

After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

---

(48) "principal officer", used with reference to a local authority, a company, any other public body or any association of persons, includes-

(a) managing director, 63[ chief executive officer,] manager, secretary, treasurer, agent or accountant (by whatever designation known), or any officer responsible for management of the affairs, or of the accounts, of the authority, company, body or association; and

(b) any person connected with the management or the administration of the local authority, company, body or association upon whom the Deputy Commissioner of Taxes has served a notice of his intention to treat him as principal officer thereof;