Section 43(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Where a declaration under sub-section (1) is furnished to any appellate authority, the appellate authority shall call for a report from the Agricultural Income tax Officer on the correctness of the claim made by the assessee and, where the Agricultural Income tax Officer makes a request to the appellate authority to give him an opportunity of being heard in the matter the appellate authority shall allow him such opportunity.
