Section 65(10) in The Kerala Agricultural Income Tax Act, 1991
(10)If the person to whom a notice under this section is sent, fails to make payment in pursuance thereof, to the Agricultural Income tax Officer, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and further proceedings may be taken against him fur the realisation of the amount, as if it were arrears of tax due from him and the notice shall have the same effect as, an attachment of a debt under the Kerala Revenue Recovery Act, 1968 (Act 15 of 1968).
