Section 56(2) in The Kerala Agricultural Income Tax Act, 1991
(2)For the purpose of making an assessment under sub- section (1), the Agricultural Income Tax Officer may serve a notice upon such person requiring him to furnish within such time not being less than four days as may be specified in the notice. a return in the same form and verified in the same manner as a return under sub-section (2) of section 35 setting forth, along with such other particulars as may be provided for in the notice his agricultural income for each of the completed previous years comprised in the period first referred to in sub-section (1) and his estimated agricultural income for the period from the expiry, of the last such completed previous year to the probable date of his departure, and provisions of this Act shall, so far as may be, apply as if the notice were a notice issued under subsection (2) of section 35.
