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[Cites 0, Cited by 0] [Section 73(4)] [Section 73] [Entire Act]

State of Kerala - Subsection

Section 73(4)(b) in The Kerala Agricultural Income Tax Act, 1991

(b)The Chairman or any other member of the Appellate Tribunal nominated by him may, sitting single, dispose of any case which pertains to an assessee, whose total agricultural income as computed by the Agricultural Income tax Officer does not exceed fifty thousand rupees and all cases of assessment under section 13.