Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 87(1)] [Section 87] [Entire Act] State of Kerala - Subsection Section 87(1)(b) in The Kerala Agricultural Income Tax Act, 1991 (b)where that person cannot be found, if it is affixed on some conspicuous part of his last known place of residence or business or is tendered to any audit member of his family; or