Section 74B(11) in The Kerala Agricultural Income Tax Act, 1991
(11)Where a settlement become void as provided under sub-section (10), the proceedings with respect to the matter covered by the settlement shall be deemed to have been revived from the state at which the application was allowed to be proceeded with by the Settlement Commission and the authority concerned may, notwithstanding anything contained in any other provisions of this Act, complete such proceedings at any time before the expiry of two years from the end of the final year in which the settlement become void.
