Section 75(2) in The Kerala Agricultural Income Tax Act, 1991
(2)The Deputy Commissioner shall not pass any order under subsection (1) if-(a)the order has been made the subject of an appeal to the Deputy Commissioner (Appeals)or the Appellate Tribunal or of a revision in the High Court; or(b)more than four years have expired after the passing of the order referred to therein:Provided that in computing the period of limitation for the purpose of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded.
