Section 65(1) in The Kerala Agricultural Income Tax Act, 1991
(1)The Agricultural Income Tax Officer may, at any time or from time to time, by notice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the Agricultural Income tax Officer, either forthwith upon the money becoming due or being held or within the time specified in the notice (not being before the money becomes due or is held) so much of the .C money, as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money, whel1 it is equal to or less than that amount.
