Section 41(1) in The Kerala Agricultural Income Tax Act, 1991
(1)If for any reason agricultural income chargeable to tax under this Act has escaped assessment in any financial year or has been assessed at too Iowa rate, the Agricultural Income tax Officer may at any time within ten years of the end of that year and subject to the provision of sub-section (2), serve on the person liable to pay the tax. a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 35 and may proceed to assess or reassess such income and the provisions of this Act, shall, so far as may be apply accordingly as if the notice were a notice issued under that sub-section:Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment or full assessment, as the case may be:Provided further that the Agricultural Income tax Officer shall not issue notice under this sub-section unless he had recorded his reasons for doing so.
