Section 28(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Any officer not below the rank of an Agricultural Income tax Officer may, for the purposes of this Act, by notice, require any assessee other than a person to whom the method of assessment under section 13 applies or any other person, who, in the opinion of such officer, is liable to pay tax under this Act-(a)to produce or cause to be produced before him any accounts registers, records or other documents; or(b)to furnish or cause to be furnish any other information, which such officer considers to be relevant for the purpose of any proceedings such requisition.
