Section 66 in The Kerala Agricultural Income Tax Rules, 1991
66.
The declaration specified in sub-section (1) of section 43 shall be filed in Form No. 40. The declaration shall be filed duplicate. On receipt of the declaration in Form No. 40, the appellate authority may send the duplicate copy to the Agricultural Income Tax Officer, calling forthwith a detailed report in the matter. The Agricultural Income Tax Officer shall in turn send his report to the appellate authority within fifteen days from the date of receipt of the intimation. The Agricultural Income Tax Officer shall have the right to be heard in the matter.
