Section 32(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Notwithstanding anything contained in sub-section (1) the Government may, having regard to the practices and usages, customary or any other relevant factors, by order notified in the Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order.
