Section 98 in The Kerala Agricultural Income Tax Act, 1991
98. Power to make rules.
(1)The Government may, by notification in the Gazette, make rules prospectively or retrospectively for carrying out the purpose of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters: -(a)the ascertainment and determination of any class of agricultural income;(b)the deductions and exemptions to be made in the computation of agricultural income;(c)the special deductions and allowances including replantation allowance; and infilling expeo1ses in respect of plantations. and other perennial crops, where expenditure has to be incurred for a number of years before Income is derived therefrom;(d)the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture including deduction towards initial depreciation(e)the form and manner in which any application, claim, return or information may be made or furnished;(f)the form and manner in which any appeal or cross objection, revision or review may be filed under this Act;(g)the procedure to be followed on applications for registration of charitable trusts and institutions and for refunds;(h)any other matter which by this Act is to be or may be prescribed.(3)Every rule made under this Act shall be laid as soon as may be after it is made before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and, if before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees that the rule should be either modified or annulled, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under this Act.
