Section 49 in The Kerala Agricultural Income Tax Rules, 1991
49.
The assessing authority or any other authority as specified in section 30 may inspect the agricultural holdings of an assessee on application from the assessee or on his own motion. The application for inspection shall be in Form No.12 and the notice for inspection shall be in form No. 13. The inspecting Officer shall prepare an inspection report in Form No. 14 and give duplicate copy of the same to the assessee or to any person accompanying the authority and shall also forward triplicate copy of the same to the immediate superior officer forthwith, quadruplicate shall be retained in the Plot Inspection Report book and the original copy shall be attached to the relevant assessment file forthwith.
