Section 74B(8) in The Kerala Agricultural Income Tax Act, 1991
(8)After examination of the records and the report of the Deputy Commissioner received under sub-section (4) or (8) and giving an opportunity to the applicant and the Deputy Commissioner to be heard, either in person or through a representative duly authorised in this behalf and after examining such further evidence as may be placed before it or obtained by it, the Settlement Commission may, in accordance with the provision of this Act, pass such order as it think fit, on the matter covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the Deputy Commissioner under sub-section (4) or subsection (8).Provided that the Settlement Commission shall pass such order within a period of one hundred and eighty days from the date of allowing the application.
