Section 29 in The Kerala Agricultural Income Tax Rules, 1991
29.
If the Agricultural Income Tax Officer on verification of the records and accounts is satisfied that the claim is in order, he may pass an order allowing the claim. If the claim is found to be inadmissible or if proper records are not produced, the Agricultural Income Tax Officer, after affording an opportunity to the assessee shall assess the agricultural income in accordance with the provisions of the Act.
