Section 23 in The Kerala Agricultural Income Tax Act, 1991
23. Liability of person in respect of agricultural income included in the agricultural income of another person.
- Where by reason of the provisions contained in this chapter, the agricultural income from any asset or from membership in a firm of a person other than the assessee is included in the total agricultural income of the assessee, the person or the firm shall, not withstanding anything to the contrary contained in any other law for the time being in force, be liable, on the service of notice of demand by the Agricultural income Tax Officer In this behalf, to pay that portion of the tax levied on the assessee which is attributable to the agricultural income so included, and the provisions of Chapter IX shall, so far as may be, apply accordingly:Provided that were any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay the tax which is attributable to the agricultural income from the assets so included.
