Section 39(4) in The Kerala Agricultural Income Tax Act, 1991
(4)If any person fails to furnish the return as required by section 35 or fails to comply with the notice issued under sub-section (4) of section 35 or having furnished a return fails to comply with all the terms of a notice issued under sub-section (2), the Agricultural Income tax Officer after taking into account all relevant information which the Agricultural Income tax Officer has gathered, shall make the assessment to the best of his judgement and determine the sum payable by the assessee on the basis of such assessment.
