Section 65(4) in The Kerala Agricultural Income Tax Act, 1991
(4)Save as otherwise provided in this section, every person to whom a notice is issued under this section shall be bound to comply with such notice, and, in particular where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary for any pass book, deposit receipt, policy of any entry, endorsement or the like, being made before payment is made notwithstanding any rule, practice, or requirement to the contrary.
