Section 19(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)If the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] is not satisfied without requiring the presence of the person who made the return or the production of evidence, that the return is correct and complete, he shall serve on the person who made the return a notice requiring him on the date specified therein, either to attend at the office of the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] or to produce or to cause to be produced, any evidence on which such person may rely in support of the return.
