ln order to implement the provisions of the The Kerala Agricultural Income Tax Act,1991, Section 24 of the Act provides for the appointment of following authorities
All the authorities stated above are appointed by the Government.
The Commissioner of Commercial Taxes can issue orders, instructions and directions to the other Agricultural Income Tax Authorities for the administration of the Act. The Authorities are bound to observe and follow the orders, instructions and directions cf the Commissioner.
Section 73 of the Act empowers the Government to establish an Appellate Tribunal. The Appellate Tribunal shall consist of a Chairman and as many other members as the Government thinks fit. The Chairman shall be a person who is or has been or is qualified to be appointed as a Judicial Officer not below the rank of a District Judge.
The functions of the Appellate Tribunal may be performed
If an order of assessment or penalty is issued by an officer not above the rank of Agricultural Income Tax Officer and the amount of tax disputed in appeal does not exceed fifty thousand rupees, the Chairman or any other member may decide the appeal singly.
A bench consisting of two or more members other than Chairman may dispose of any case where the amount of tax or penalty disputed in appeal does not exceed one lakh rupees.
An order passed by the Appellate Tribunal can be challenged in a revision petition before the High Court on the ground that the Appellate Tribunal has either decided erroneously or failed to decide any question of law.The revision petition is to be filed within 90 days from the date on which a copy of the order of the Appellate Tribunal is served on him.