Section 24(1) in The Kerala Agricultural Income Tax Act, 1991
(1)There shall be the following classes of Agricultural Income tax Authorities for the purposes of this Act, namely: -(a)The Board of Revenue,(b)The Commissioner of Agricultural Income tax,(c)Deputy Commissioners of Agricultural Income tax,(d)Deputy Commissioner (Appeals) of Agricultural Income tax,(e)Inspecting Assistant Commissioners of Agricultural Income tax,(f)Agricultural Income tax Officers, and(g)Agricultural Income tax Inspectors.
