Section 57(2) in The Kerala Agricultural Income Tax Act, 1991
(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.
