Section 39(3) in The Kerala Agricultural Income Tax Act, 1991
(3)On the day specified in the notice issued under sub-section (2) or as soon as may be, the Agricultural Income tax Officer, after considering the evidence as the assessee may produce and such other evidence as the Agricultural Income tax Officer may require on specified points, and after taking into account all relevant information which he has gather ed, shall, by an order in writing make an assessment of the assessee, and determine the sum payable by him or refundable to him on the basis of such assessment.
