Section 57 in The Kerala Agricultural Income Tax Act, 1991
57. Assessments of persons transferring property.
(1)Where a person in receipt of agricultural income from any land in the State is found to have transferred his interest in such land to another person, the transferor and the transferee shall each be assessed in respect of his actual share, if any, of such agricultural income.(2)When the transferor cannot be found, the assessment of such agricultural income of the previous year in which the transfer took place up to the date of the transfer and for the years preceding that year shall be made on the transferee in like manner and to the same amount, as it would have been made on the transfer or or when the tax in respect of the assessment made before or after the transfer for any or all of such year assessed on the transfer or cannot be recovered from him, it shall be payable by and recoverable from the transferee, and the transferee shall be entitled to recover from the transferor the amount of any tax so paid.(3)An assessee transferring his interest in any land in the State to another person shall give to the Agricultural Income-tax Officer a notice of such transfer within fifteen days thereof.Explanation. - The provisions in this section shall apply to any subsequent transfer of the property and the terms 'transferor' and 'transferee' shall mean every subsequent 'transferor' and 'transferee, until the tax payable under this Act is fully paid or recovered.
