Section 58(4) in The Kerala Agricultural Income Tax Act, 1991
(4)Where an assessment is to be made under sub-section (1) the Agricultural Income-tax Officer may, serve on the person whose agricultural income is to be assessed or in the case of a firm or any person who was a member of such firm at the time of the discontinuance or, in the case of a company, on the principal Officer thereof notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section35 and the provisions of this Act shall, so far as may be, apply accordingly as if the notice where a notice issued under that sub- section.
