Section 38 in The Kerala Agricultural Income Tax Act, 1991
38. Enquiry before assessment.
(1)For the purpose of making an assessment under this Act the Agricultural Income Tax Officer may serve on any person who has furnished a return under Section 35 or to whom a notice has been issued under sub-section(2) of Section 35 (whether a return has been furnished or not) a notice requiring him on a date to be specified therein,-(i)to produce, or cause to be produced, such accounts or documents as the Agricultural Income Tax Officer may require, or(ii)to furnish in writing information on such points or matters as the Agricultural income Tax Officer may require.(2)For the purpose of obtaining full information in respect of the agricultural income of any person, the Agricultural Income Tax Officer may make such enquiry as he considers necessary.(3)The Agricultural Income Tax Officer may make such enquiry as he considers necessary or may inspect or cause to be inspected by any of the authorities under the Act, the holdings of a person with or without notice for the purpose of obtaining full information in respect of the agricultural income, expenses or loss of the person.(4)The assessee shall be given an opportunity of being heard in respect of any information gathered on the basis of any such enquiry of inspection and proposed to be utilised for the purposes of the assessment.(5)Where any inspection is made by any authority under the provisions of this Act, the person whose holdings are inspected is entitled to a copy of the inspection report.
