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[Cites 0, Cited by 0] [Section 54(2)] [Section 54] [Entire Act]

State of Karnataka - Subsection

Section 54(2)(a) in Karnataka Agricultural Income-Tax Act, 1957

(a)An assessee who has not made a return under section 18 may, before the expiry of the time allowed for the submission of the return, apply to the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] of the area in which is situated the land from which the greater part of the agricultural income of the assessee is derived, to be assessed at his usual place of residence or at the place where the accounts relating to his agricultural income are kept, if either of such places is situated in the State and the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall refer the matter to the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] whose decision thereon shall be final.