Section 52 in The Kerala Agricultural Income Tax Rules, 1991
52.
The Agricultural Income Tax Officer may issue a notice under subsection (2) of section 35 in Form No.7 to any person, who in the opinion of the Agricultural Income Tax Officer is assessable to Tax under the Act. The person who received the notice shall file the return in Form No. 2 within 30 days from the date of service of the notice.
