Section 76(2) in The Kerala Agricultural Income Tax Act, 1991
(2)The Commissioner shall not pass any order under sub-section (1) if-(a)the time for filing appeal against that order has not expired;(b)the order has been made the subject of an appeal to the Deputy Commissioner (Appeals) or the Appellate Tribunal or of a revision in the High Court; or(c)more than four years have elapsed after the passing of the order referred to therein:Provided that in computing the period of limitation for the purpose of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.
