Section 55(2) in The Kerala Agricultural Income Tax Act, 1991
(2)In computing the agricultural income for the purposes of subsection (1) the aggregate of agricultural income of either, party to the suit or who claim the title to the property whichever is higher, shall be included in it tax shall be calculated on this aggregate agricultural income and after deducting the tax already demanded from the person whose agricultural income was so included, the balance tax shall be assessed on the person who holds the property or derives agricultural income therefrom.
