Section 89 in The Kerala Agricultural Income Tax Act, 1991
89. Service of notice in the case of discontinued business.
- Where an assessment is to be made under the provisions of Chapter VIII, the Agricultural Income Tax Officer may serve on the person whose agricultural income is to be assessed or in the case of a firm, an association of persons, or any person who was a partner of such firm, member of association, at the time of its discontinuance, or in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under subsection (2) of section 35 and the provisions of this Act, shall so far as may be apply accordingly, as if the notice were a notice issued under that section.
