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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(1)(ii) in The Kerala Agricultural Income Tax Act, 1991

(ii)the land is either assessed to land revenue or is subject to a local rate assessed and collected by officers of the Government as such or, where the land is not so assessed to land revenue or subject to a local rate it is not situated-