Section 26(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Where an assessee has made a return under sub-section (1) of section 35 to the Agricultural Income tax Officer having jurisdiction over the assessee's place of residence or the place where any of his land is situated or where his accounts are maintained, he shall be deemed to have elected such place as his place of assessment and it shall be accepted by the officer concerned unless such officer passes an order that the assessment shall be made in any other place for reasons to be recorded in writing.
