Section 32(1)(b) in The Kerala Agricultural Income Tax Act, 1991
(b)Where a person makes an application to the Commissioner is the prescribed form for any information relating to any, assess in respect of any assessment made under this Act, the Commissioner may if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any Court of law.