Section 56 in The Kerala Agricultural Income Tax Act, 1991
56. Assessment in cases of departure from the State.
(1)Where it appears to the Agricultural Income Tax Officer that any person intend to alienate his rights, title and interest in any land in the State and that such person may leave the State during the financial year or shortly after its expiry and that he has no present intention of returning, the Agricultural Income tax Officer may proceed to assess him on his agricultural income for the period from the expiry of the last previous year for which he has been assessed to the probable date of his departure from the State. For such completed previous year included in the period, an assessment shall be made on the total agricultural income of such person at the rate at which it would have been charged had such income been fully assessed, and for the period from the expiry of the last date of such previous year to the probable date of departure, the Agricultural Income Tax Officer shall estimate the total agricultural income of such person and accordingly make an assessment on it:Provided that nothing herein contained shall authorise the Agricultural Income tax Officer to assess any agricultural income, which has escaped assessment or has been assessed at too Iowa rate in respect of which he is barred from issuing notice under section 41.(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.
