Section 65(6) in The Kerala Agricultural Income Tax Act, 1991
(6)Where a person to whom a notice under this section is sent, objects to it by a statement on oath that the sum demanded or any part thereof, is not due to the assessee or that he does not hold any money for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the Agricultural Income tax Officer to the extent of his own liability to the assessee on the date of the notice, or to the extent of the assessee's liability for any sum due under this Act, whichever is less and be liable for prosecution.
