Section 19(3) in Karnataka Agricultural Income-Tax Act, 1957
(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.
