Section 30(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Notwithstanding anything contained in any other provision of this Act, an Agricultural Income tax Inspector, Agricultural Income tax Officer or Inspecting Assistant Commissioner may enter any land in which cultivation is carried on, or any place where agricultural produce is processed or stored and require the owner or the person in possession of the land or the persons in charge of the place where agricultural produce is processed or stored, to afford him necessary facility to inspect the land or such place with a view to ascertaining-(i)the extent of the land under cultivation;(ii)the probable yield from the cultivation;(iii)the probable expenses that may be incurred for the purpose of cultivation;(iv)the quantity of agricultural produce processed or stored in such place; and(v)any other details relevant in computing the agricultural income of the person owning or holding the property.
