Section 55(7) in Karnataka Agricultural Income-Tax Act, 1957
(7)(a)The High Court may on the application either of the assessee or of the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.], review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order.(b)The application for review shall be preferred in the prescribed manner within ninety days from the date of communication of the order sought to be reviewed; and where the application is preferred by the assessee, it shall be accompanied by a fee of one hundred rupees.
