Section 74(4) in The Kerala Agricultural Income Tax Act, 1991
(4)The Officer empowered by the Government under sub-section (2) or the assessee as the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, may notwithstanding that he may not have appealed against such order, within thirty days of the receipt of the notice, file a, memorandum of cross objections, verified in the prescribed manner against any part of the order of the Appellate Assistant Commissioner or Deputy Commissioner and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).
