Section 34(6) in Karnataka Agricultural Income-Tax Act, 1957
(6)(a)The Appellate Tribunal 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:Provided that no such application shall be preferred more than once in respect of the same order.(b)The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which the application relates was communicated to the applicant; and where the application is preferred by the assessee, it shall be accompanied by a fee equal to that which had been paid in respect of the appeal:Provided that if the application for review is preferred within ninety days from the date on which the order to which the application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been paid in respect of the appeal.
