Section 53(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)(a)The Commissioner may furnish or cause to be furnished to, -(i)any officer, authority or body performing any functions under any other law relating to the imposition of any tax, duty, cess or fee; or(ii)such officer, authority or body performing any functions under any other law as the State Government, if in its opinion it is necessary so to do in the public interest, may, by notification, specify in this behalf, any such information relating to any assessee in respect of any assessment made under this Act as may, in the opinion of the Commissioner, be necessary for the purpose of enabling such officer, authority or body to perform his or its functions under that law.(b)Where a person makes an application to the Commissioner for any information relating to any assessee in respect of any assessment made under this Act, the Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.
