Section 39 in The Kerala Agricultural Income Tax Act, 1991
39. Assessment of Agricultural Income.
(1)If the Agricultural Income tax Officer is satisfied that a return furnished under section 35 by an assessee is correct and complete, he shall by order in writing, make an assessment and determine the sum payable by the assessee on the basis of such return.(2)If the Agricultural Income tax Officer considers it necessary or expedient to verify the correctness and completeness of the return by requiring the presence of the assessee or the production of evidence in this behalf, he shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend the office of the Agricultural Income tax Officer or to produce or to cause to be produced, any evidence the assessee may rely in support of the return.(3)On the day specified in the notice issued under sub-section (2) or as soon as may be, the Agricultural Income tax Officer, after considering the evidence as the assessee may produce and such other evidence as the Agricultural Income tax Officer may require on specified points, and after taking into account all relevant information which he has gather ed, shall, by an order in writing make an assessment of the assessee, and determine the sum payable by him or refundable to him on the basis of such assessment.(4)If any person fails to furnish the return as required by section 35 or fails to comply with the notice issued under sub-section (4) of section 35 or having furnished a return fails to comply with all the terms of a notice issued under sub-section (2), the Agricultural Income tax Officer after taking into account all relevant information which the Agricultural Income tax Officer has gathered, shall make the assessment to the best of his judgement and determine the sum payable by the assessee on the basis of such assessment.(5)No assessment under this section other than an assessment under sub-section (1) shall be made without giving the assessee a reasonable opportunity of being heard.(6)Any assessment other than those pending on the date of commencement of this Act shall be completed within a period of two years from the date of filing of the returns.Provided that in the case of assessment of agricultural income derived from rubber, coffee and manufactured tea, if the assessment under the Income Tax, Act, 1961 (Central Act 43 of 1961), is not completed when the Agricultural Income Tax Officer proceeds to complete the assessment, he may provisionally accept the agricultural income as per the return filed by him and revise such assessment in accordance with the order of the Income Tax Authority and the limitation fixed under any of the provisions of this Act shall not apply to such revision of assessment:Provided further that a person who is in receipt of agricultural income from manufactured tea fails to submit copy of the assessment older or appellate or revisional order under the Income Tax Act, 1961 (Central Act 43 of 1961), within thirty days of its receipt by him, he shall be liable to pay interest as provided under sub-section (4) and penalty as provided under sub-section (5) of Section 37 on the balance of tax payable in accordance with the order of the Income Tax Authority on the expiry of ninety days from the date on which he received such order.Explanation. - The time limit of two year mentioned in sub-section (6) shall apply only in the case of assessee who has filed return and it shall run from the date of receipt of the return by the Agricultural Income Tax Officer. In the case of those who are liable to submit return under sub-section (1) of section 35, but has failed to furnish such return, the time limit prescribed under section 41 shall apply.
