Section 59(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Without prejudice to the generality of the foregoing pro- visions, if the Agricultural Income tax Officer in the course of any proceeding under this Act in respect of any such firm or association of persons referred to therein is satisfied that the firm or association of persons was guilty of any of the acts specified in Chapter XII he may impose a penalty in accordance with the provisions of that Chapter.
