Section 35A in Karnataka Agricultural Income-Tax Act, 1957
35A. [ Revision by Commissioner of orders pre-judicial to revenue. [Inserted by Act 5 of 2000 w.e.f. 1.4.2000.]
(1)The Commissioner may call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by any authority subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee, an opportunity of being heard and after making or causing to be made such enquiries as he deems necessary, pass such order thereon, as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.(2)No action shall be initiated under sub-section (1), after the expiry of four years from the date of the order sought to be revised.(3)Any order passed by the Commissioner under this section shall, subject to revision by the High court under section 55, be final.]
