Section 29 in The Kerala Agricultural Income Tax Act, 1991
29. Power to call for information.
- The Agricultural Income tax Officer, the inspecting Assistant Commissioner or the Deputy Commissioner (Appeals) may for the purpose of this Act, -(i)require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares;(ii)require any person whom he has reason to be live to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is a trustee, guardian or agent and of their addresses;(iii)require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statement of accounts and affairs verified in the manner specified by the Agricultural Income tax Officer, the Inspecting Assistant Commissioner or the Deputy Commissioner (Appeals), giving information in relation to such points or matters as, in the opinion of the Agricultural Income tax Officer, the Inspecting Assistant Commissioner or the Deputy Commissioner (Appeals) will be useful for, or relevant to, any proceeding under this Act.
