Section 39(6) in The Kerala Agricultural Income Tax Act, 1991
(6)Any assessment other than those pending on the date of commencement of this Act shall be completed within a period of two years from the date of filing of the returns.Provided that in the case of assessment of agricultural income derived from rubber, coffee and manufactured tea, if the assessment under the Income Tax, Act, 1961 (Central Act 43 of 1961), is not completed when the Agricultural Income Tax Officer proceeds to complete the assessment, he may provisionally accept the agricultural income as per the return filed by him and revise such assessment in accordance with the order of the Income Tax Authority and the limitation fixed under any of the provisions of this Act shall not apply to such revision of assessment:Provided further that a person who is in receipt of agricultural income from manufactured tea fails to submit copy of the assessment older or appellate or revisional order under the Income Tax Act, 1961 (Central Act 43 of 1961), within thirty days of its receipt by him, he shall be liable to pay interest as provided under sub-section (4) and penalty as provided under sub-section (5) of Section 37 on the balance of tax payable in accordance with the order of the Income Tax Authority on the expiry of ninety days from the date on which he received such order.Explanation. - The time limit of two year mentioned in sub-section (6) shall apply only in the case of assessee who has filed return and it shall run from the date of receipt of the return by the Agricultural Income Tax Officer. In the case of those who are liable to submit return under sub-section (1) of section 35, but has failed to furnish such return, the time limit prescribed under section 41 shall apply.
