Section 54(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)Notwithstanding anything contained in this section, every [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall have all the powers conferred by or under this Act on an [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] in respect of any agricultural income derived from land situated within the area for which he is appointed.
