Section 67(b) in The Kerala Agricultural Income Tax Act, 1991
(b)the right of the Government to institute a suit for the recovery of the arrears due from the assessee; and it shall be lawful for the Agricultural Income tax Officer or the Government, as the case may be, to have recourse to any law or suit, notwithstanding that the tax due is being recovered from the assessee by any mode specified in this Chapter.
