Section 57(3) in The Kerala Agricultural Income Tax Act, 1991
(3)An assessee transferring his interest in any land in the State to another person shall give to the Agricultural Income-tax Officer a notice of such transfer within fifteen days thereof.Explanation. - The provisions in this section shall apply to any subsequent transfer of the property and the terms 'transferor' and 'transferee' shall mean every subsequent 'transferor' and 'transferee, until the tax payable under this Act is fully paid or recovered.
