Section 43(7) in The Kerala Agricultural Income Tax Act, 1991
(7)Whereas any question of law decided by the High Court is applied by the Agricultural Income Tax Officer or the appellate authority to decide any case before him and that decision is over ruled by the High Court or by the Supreme Court, the Agricultural Income tax Officer or the appellate authority as the case may be may review the case in accordance with the later decision and the period of limitation prescribed under any of the provisions of the Act shall not apply to such review.Explanation: - in this section-(a)"Appellate Authority" means the Deputy Commissioner (Appeals) or the Appellate Tribunal;(b)"Case", in relation to an assessee, means any proceeding under this Act for the assessment of the total agricultural income of the assessee or for the imposition of any penalty on him.
