Section 33 in The Kerala Agricultural Income Tax Rules, 1991
33.
Where a commission under these rules is issued by an appropriate authority other than the Tribunal it may order, before issuing the commission such sum not exceeding Rs 300 and when the amount exceeds Rs.300 the sanction of the Board of Revenue, shall be obtained prior to the issue of the Commission, as it thinks reasonable for the expenses of the commission to be remitted into the Treasury by the applicant and where the distance to be traveled each way exceeds eight kilometer from the office of the appropriate authority a mileage allowance at the rate of traveling allowance admissible to the officer appointed as Commission as per the rules applicable to an officer under the Government may also be remitted by the applicant. The amount thus deposited shall be reimbursed to the Commission after receipt of the final report.
