Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 245] [Entire Act] State of Kerala - Subsection Section 245(2) in Kerala Municipality Act, 1994 (2)A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section(l)as being liable to tax.