Section 2(7) in The Kerala Agricultural Income Tax Act, 1991
(7)"assessee" means a person by whom any tax or any other sum of money is payable under this Act, and includes:(i)every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person; or of the amount of refund due to him or to such other person;(ii)every person who owns or possesses any land in which any crop is grown, the agricultural income of which is liable to tax under the provisions of this Act either on his own account or on account of others;(iii)every person who is deemed to be an assessee under any provision of this Act;(iv)every person who is deemed to be an assessee in default under any provision of this Act;
