Section 26 in The Kerala Agricultural Income Tax Act, 1991
26. Jurisdiction of Agricultural Income tax Officers.
(1)Subject to the provisions in sub-section (2) and to any orders passed under sub-section (3), the agricultural income of a person shall be assessed by the Agricultural Income tax Officer of the area in which is situated the greater part of the land from which the agricultural income is derived.(2)Where an assessee has made a return under sub-section (1) of section 35 to the Agricultural Income tax Officer having jurisdiction over the assessee's place of residence or the place where any of his land is situated or where his accounts are maintained, he shall be deemed to have elected such place as his place of assessment and it shall be accepted by the officer concerned unless such officer passes an order that the assessment shall be made in any other place for reasons to be recorded in writing.(3)(a)An assessee who has not made a return under section 35, may, before the expiry of the time allowed for the submission of the return, apply to the Agricultural Income tax Officer of the area in which the greater part of the land from which the agricultural income is derived, to be assessed at his usual place of residence or at the place where the accounts relating to his agricultural income are kept, if either of such places, is situated in the State, and the Agricultural Income tax Officer shall refer the matter to the Commissioner whose decision thereon shall be final.(b)Where an order is passed under clause (a), the assessee shall not be entitled to make any further application to change, his place of assessment: Provided that the Commissioner may allow the assessee to be assessed at any other place on such conditions as he may think fit.(4)Notwithstanding anything contained in this section every Agricultural Income tax Officer shall have all the powers conferred by or under this Act on an Agricultural Income tax Officer in respect of any agricultural income derived from land situated within the area for which he is appointed.(5)Where in respect of any proceedings under this Act, an agricultural income tax authority ceases to exercised jurisdiction, and is succeeded by another agricultural income tax authority, the agricultural income tax authority so succeeding shall continue the proceedings from the stage at which the proceeding was left by his predecessor:Provided that the assessee is entitled to be heard before any order of assessment is passed against him.(6)Any levy of tax on the agricultural income of any person by any Agricultural Income tax Officer shall not be invalid for the reason that such Agricultural Income tax Officer has no jurisdiction over the area from which the agricultural income is derived unless such person is able to show that the agricultural income was already assessed under this Act by any other Agricultural Income tax Officer.(7)Where any Agricultural Income tax Officer has assessed any firm or Association of persons, he shall have power to assess the partner or member, of such firm or Association of the persons as the case may be, irrespective of the territorial jurisdiction to which they are subject.
