Section 19 in Karnataka Agricultural Income-Tax Act, 1957
19. Assessment of income.
(1)If the [Assistant Commissioner of Agricultural Income-tax] [1] is satisfied that a return made under section 18 is correct and complete, he shall, by order in writing, assess the total agricultural income of the assessee and determine the sum payable by him on the basis of such return.(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.(3)On the day specified in the notice under sub-section (2) or as soon afterwards as may be, the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992], after considering such evidence as such person may produce and such other evidence as that officer may require on specified points, shall by an order in writing assess the total agricultural income of the assessee and determine the sum payable by him on the basis of such assessment.(4)If any person fails to make a return under sub-section (1) or sub-section (2) of section 18, as the case may be, or fails to comply with all the terms of a notice issued under sub-section (4) of that section or under sub-section (2) of this section, the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] shall make the assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment, [x x x] [Omitted by Act 18 of 1994 w.e.f.1.4.1994]:[Proviso x x x] [Omitted by Act 18 of 1994 w.e.f.1.4.1994][Provided further that before making an assessment to the best of his judgment, the [Assistant Commissioner of Agricultural Income-tax] [Inserted by Act 29 of 1963 w.e.f31.10.1963] shall give to the assessee a reasonable opportunity of being heard.](5)[ x x x] [Omitted by Act 10 of 1987 w.e.f.1.4.1987](6)[ x x x] [Omitted by Act 10 of 1987 w.e.f.1.4.1987](7)When in the course of the assessment of the total agricultural income of the assessee it is found that a loss has been sustained which he is entitled to have set off under section 15, the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] shall notify to the assessee by order in writing the amount of the loss as computed by him.
