Section 16(5) in The Kerala Agricultural Income Tax Act, 1991
(5)Notwithstanding anything contained in sub-section (4) where, due to circumstances beyond the control of the person in receipt of the agricultural income, any such income invested or deposited in accordance with the provisions of clause (b) of sub-section (3) cannot be applied for the purpose for which it was accumulated or set apart, the Agricultural Income tax Officer may, on an application made to him in this behalf, allow such person to apply such income for such other charitable or religious purpose in the State as is specified in the application by such person and as is in conformity with the objects of the trust; and thereupon the provisions of sub section (4) shall apply as if the purpose specified by such person in the application under this sub-section were a purpose specified in the notice given to the Agricultural Income tax Officer under clause (a) of sub-section (3).
