Section 60(2) in The Kerala Agricultural Income Tax Act, 1991
(2)The Agricultural Income tax Officer shall, after making such enquiries or calling for such information as he may deem fit, notify to the liquidator within three months from the date on which he receives notice of the appointment of the liquidator, the amount which, in the opinion of the Agricultural Income tax Officer, would be sufficient to provide for any tax which is then, or is likely thereafter, to become payable by the company.
