Section 27 in The Kerala Agricultural Income Tax Rules, 1991
27.
The Agricultural Income Tax Officer may on receipt of the notice and after such enquires as he may deem fit, if he is satisfied that the request is reasonable and is in conformity with the objects of the trust or institution and the provisions of section 16, may grant the request. If the request is not in conformity with the provisions of the Act, he may reject the request after, affording a reasonable opportunity of being heard.
