Section 15. Receivers or Managers appointed by any Court in India, the Courts of Wards, the Administratol-s Gene

15. Receivers or Managers appointed by any Court in India, the Courts of Wards, the Administratol-s General of Bengal, Madras and Bombay, and the Official Trustees, shall be chargeable under this Act ill[[respect of all income and profits officially ][in ][their pos- ]][[in ][their pos- ]][[their pos- ]] session or under their control. tors General and Official[[respect of all income and profits officially ][in ][their pos- ]][[in ][their pos- ]][[their pos- ]] 16. When any trustee, guardian, curator or committee, or agent is assessed under tliis Act `in` such capacitjr ; Power to retain duties charged on trustees, &c. or wlien any receiver appointecl by any Court, Court of Warcls, Administrator General, ol3 OHicial Trustee is assessed under this Act in respect of the incollle and profits officially 1-eceivccl by lliiil; cvcry person ancl Court so assesscd may, fi.0111 time to tiinc, out of tllc llioney coillillg to llis or its ~,osscssioa as such fxustce, guarcli:~~, cu~at~or, col~lmitt,oc or :\:!,ell[; f i ~ c o n ~ e Tax. 119 1879.1 agent, or as such receiver, Court of Wards, Aciministrator General or Oificial Trustee, retain so illuch as shall be sufficient to pay the amount of the assessment. Every such person and Court is hereby indemnified for every retention and payment made in pursuance of this Act. Indemuity. 17. I n the case of every person chargeable under this Part -who,& annual income or profits is or are in the Collector's opinion two thousand rupees or upwards, the Collector shall, Notice requiring rc- turns. and in the case of every other peilson so chargeable, the Collector may, sei-ve a notice on hirn requiring him to a 1 in a return of his iiicome and profits, or of the income and profits in respect whereof he is chargeable, in the forin l o be prescribed by tho Governor General of Tndia in Council, and specifying tlie day by which the return is to be made, and the place of the Collector's office at which the return is to be made. Every such notice shall be signed by the Collector. The form of the return shall accompany the notice. 18. Every person on whom such nutice is served shall send to or deliver at the Collector's office the return duly filled in and signed by him. Rcturn llow made. A cleclart~tion shall be added by such person at the foot of the return, that tlie profits or incoine stated therein are truly estimated on all the sources therein mentioned. 19.[Every person, when required so lo ][do ][by ][a ] notice in the form to be prescribed by thc said Governor General in Council shall, within the period nlentioned in such notice, prel>are and deliver to the Collector a list containing, to the Scst of his belief, the ilaille of every lodgcr or i~iillate 1.esidcnt in his dwelling-house, and of any other persons, receiviilg salary or einoluilients amounting to forty-one ru])ees, tsull annas, eight pie per nlenscili or u ~ ~ I Y & ~ c ~ s , ~ilil~loyecI iu Lists of ludgers and eulployees. ~ilil~loyecI iu iu l~is Ificonze `Tux.` 7 IACT XV'E his service, mlietlier resident in sncli cl~velliiig-honse or not, ancl the place of resideucc of such of them as allc not resident in such dwelling-house, and dso of ally such lodger or inmate who has any orclinary placc of residence elsewhere, at whicli he is liable, under this Act, to be assessed, and who desires to be so assessed at such place. Such Lists shall be siped by the persons respectively delivering the same, and shall be prepared `in` the form to be presci.il~ed as aforesaid.