Section 87(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Any such notice or requisition may be addressed: -(a)in the case of a firm to any partner of the firm;(b)in the case of a local authority or a company, to the principal officer thereof;(c)in the case of any other association or body of individuals to the principal officer thereof or any member;(d)in the case of any other person (not being an individual) to the person who manages or controls its affairs.
