Section 24(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)Where a person dies without having furnished a return which he has been required to furnish under section 18, or having furnished a return which the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] has reason to believe to be incorrect or incomplete such Officer may make an assessment of the total agricultural income of such person and determine the agricultural income-tax payable by him on the basis of such assessment and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the deceased person had he survived, require from the executor, administrator or other legal representative of the deceased person any accounts, documents, or other evidence which he might under section 18 or section 19 have required from the deceased person.
