Section 67 in The Kerala Agricultural Income Tax Act, 1991
67. Recovery by suit or under other law not affected.
- The several modes of recovery specified in this Chapter shall not affect in any way, -(a)any other law for the time being in force relating to the recovery of debts due to the Government; or(b)the right of the Government to institute a suit for the recovery of the arrears due from the assessee; and it shall be lawful for the Agricultural Income tax Officer or the Government, as the case may be, to have recourse to any law or suit, notwithstanding that the tax due is being recovered from the assessee by any mode specified in this Chapter.
