Section 56(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Where it appears to the Agricultural Income Tax Officer that any person intend to alienate his rights, title and interest in any land in the State and that such person may leave the State during the financial year or shortly after its expiry and that he has no present intention of returning, the Agricultural Income tax Officer may proceed to assess him on his agricultural income for the period from the expiry of the last previous year for which he has been assessed to the probable date of his departure from the State. For such completed previous year included in the period, an assessment shall be made on the total agricultural income of such person at the rate at which it would have been charged had such income been fully assessed, and for the period from the expiry of the last date of such previous year to the probable date of departure, the Agricultural Income Tax Officer shall estimate the total agricultural income of such person and accordingly make an assessment on it:Provided that nothing herein contained shall authorise the Agricultural Income tax Officer to assess any agricultural income, which has escaped assessment or has been assessed at too Iowa rate in respect of which he is barred from issuing notice under section 41.
