Section 69(3)(ii) in Karnataka Agricultural Income-Tax Act, 1957
(ii)to rectify any error on account of the assessment of such assessee or person under this Act, instead of under the relevant repealed enactment, provided such assessment or re-assessment under the repealed enactment is made within a period of two years from the date of commencement of the [Karnataka] Agricultural Income-Tax (Amendment) Act, 1962.]