Section 31 in The Kerala Agricultural Income Tax Act, 1991
31. Proceeding before the Agricultural Income Tax Authorities to be judicial proceedings.
- Any proceeding under this Act before an Agricultural Income tax Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (Central Act XLV of 1860).
