Section 24 in The Kerala Agricultural Income Tax Act, 1991
24. Agricultural Income tax Authorities.
(1)There shall be the following classes of Agricultural Income tax Authorities for the purposes of this Act, namely: -(a)The Board of Revenue,(b)The Commissioner of Agricultural Income tax,(c)Deputy Commissioners of Agricultural Income tax,(d)Deputy Commissioner (Appeals) of Agricultural Income tax,(e)Inspecting Assistant Commissioners of Agricultural Income tax,(f)Agricultural Income tax Officers, and(g)Agricultural Income tax Inspectors.(2)Authorities specified in sub-section (1) shall be appointed by the Government or by any authority authorised by the Government in this behalf and such authorities shall exercise and perform throughout the State or in such areas, such powers and functions as the Government may, by notification in the Gazette, specify.(3)The Government may, by notification in the Gazette, empower any officers other than the authorities specified in sub-section (1) to exercise such powers and perform such functions and duties under this Act in respect of such classes of persons or classes of income and in such areas, as may be specified in the notification.(4)All the powers vested with an Agricultural Income tax Officer under this Act are also exercisable by any Inspecting Assistant Commissioner, Deputy Commissioner or Commissioner and any such act or proceedings by any of the superior authorities to the agricultural income tax Officer shall not be questioned on the ground that the powers are exercisable only by the Agricultural Income tax Officer having jurisdiction over the area.
