Section 35(2) in The Kerala Agricultural Income Tax Act, 1991
(2)In the case of any person who, in the opinion of the Agricultural Income tax Officer, is assessable to tax under this Act, whether on his total agricultural income or on the total agricultural income of any person during the previous year, the Agricultural Income tax Officer, may, before the end of the relevant assessment year, issue a notice to such person and serve the same upon him requiring him to furnish within 30 days from the date of service of the notice, a return of his agricultural income or of the agricultural income of such other person or total extent of properties in his name or in the name of such other person during the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed:Provided that on an application made by such person, the Agricultural Income tax Officer may, in his discretion, extend the date for furnishing the return under sub-section (1) or sub-section (2) if such person has paid the advance tax during the previous year on the due dates prescribed under section 37.
