Section 60(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Every person-(a)who is a liquidator of any company which is being wound up, whether under the orders of court or otherwise, or(b)who has been appointed the receiver of any assets of company (hereinafter referred to as the liquidator) shall,within thirty days after he has become such liquidator, give notice of his appointment as such, to the Agricultural Income tax Officer who is entitled to asses the agricultural income of the company.
