Section 44 in The Kerala Agricultural Income Tax Act, 1991
44. Limitation not to apply to certain cases.
(1)Where in respect of any completed assessment of a partner in a firm it is found,(a)on the assessment or re-assessment of the firm, or(b)on any reduction or enhancement made in the agricultural income of the firm in terms of any proceedings under this Act, that the share of the partner in the agricultural income of firm has not been included in the assessment of the partner or if included is not correct, the Agricultural Income tax Officer may amend the order of assessment of the partner with a view to the inclusion of the share in the assessment or the correction thereof, as the case may be, and the provisions of Section 42 shall, so far as may be, apply thereto, the period of four years specified in that section being reckoned from the date of the final order passed in the case of the firm.(2)Where in respect of any completed assessment of a member of an association of persons or of a body of individuals it is found-(a)on the assessment or re-assessment of the association or body of individuals, or(b)on any reduction or enhancement made in the agricultural income of the association or body of individuals in terms of any proceedings under the Act, that the share of the member in the agricultural income of the association or body of individuals as the case may be, has not been included in the assessment of the member or, if included, is not correct, the Agricultural Income tax Officer may amend the order of assessment of the member with a view to the inclusion of the share in he assessment or the correction thereof, as the case may be and the provisions of section 42 shall, so far as may apply thereto, the period of four years specified in that section being reckoned from the date of the final order passed in the case of the association, or body of individuals as the case may be.
