Section 78(7) in The Kerala Agricultural Income Tax Act, 1991
(7)If as a result of the revision any change becomes necessary in any assessment or penalty, the High Court may direct the agricultural income-tax authority to amend the assessment or penalty order accordingly and on such amendment being made, any amount over paid by any person shall be refunded to him, or the further amount of tax or penalty due from him shall be collected in accordance with the provisions of this Act, as the case may be.
