Section 31 in Karnataka Agricultural Income-Tax Act, 1957
31. Notice of demand.
- Where any tax or penalty is due in consequence of any order passed under or in pursuance of this Act, the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall serve on the assessee a notice of demand in the prescribed form specifying the sum so payable.
