Section 74B(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Notwithstanding anything contrary contained in this Act an assessee may at any stage of an appeal or revision pending before any authority under this Act or High Court, make an application in such form and in such manner as may be prescribed, containing a full and true disclosure of his total agriculture income or other amount which had not been disclosed before the Assessing Officer, including the additional amount of tax payable on such income and other particular, as may be prescribed to the settlement commission to have the case settled and any such application shall be disposed of in the manner hereinafter provided:Provided that no such application shall be made unless, the assessee has furnished the details of his total agriculture income which he is or was required to furnish under any of the provisions of this Act:Provided further that an application shall not be rejected under this sub-section unless an opportunity has been given to the applicant of being heard.
