Section 45(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Where a notice of demand specified in sub-section (1) is served, the amount due therein shall, together with the interest accrued under sub-section (4) of section 37, subject to the claims of Government in respect of basic tax payable under the provisions of the Kerala Land Tax Act, 1961 (Act 13 of 1961), be a first charge on the properties of the assessee liable to pay such amount and where such amount or part thereof relates to the properties transferred by the assessee, also on such properties.
