Section 14 in The Kerala Agricultural Income Tax Act, 1991
14. Composition in respect of escaped extent of land.
- Subject to such rules as may be made in this behalf, if for any reason, any extent of land in respect of which composition is permissible under Section 13, has escaped composition or the composition has been if permitted at too low a rate or for a lesser extent, the provision of Section 41 shall apply as if it were an escape of agricultural income under the Act:Provided that the tax payable on such escapement shall be the rate which would have been charged if the extent of land had not been compounded or compounded at too low a rate or for a lesser extent when the maximum limit of extent provided in sub-section (1) of Section 13 is not exceeded.
