Section 31 in The Kerala Agricultural Income Tax Rules, 1991
31.
Every application for the issue of a Commission under clause (d) of sub-section (1) of section 27 shall be filed to the authority, before whom any proceedings is pending, and shall be supported by an affidavit setting forth the grounds upon which such application is made, a location plan of the properties and shall state the particulars to be ascertained by the Commission.
