Section 78 in The Kerala Agricultural Income Tax Act, 1991
78. Revision by the High Court.
(1)(a)Any officer empowered by the Government in this behalf or any other person who objects to an order passed by the Appellate Tribunal under sub-section (7) or sub-section (10) of section 74 or under section 79,may within ninety days from the date on which a copy of such order is served on him in the manner prescribed prefer a petition to the High Court on the ground that the Appellate Tribunal has either decided erroneously or failed to decide any question of law.(b)Any person who objects to an order passed by the Commissioner under sections 76, 77 or 79 may, within ninety days from the date on which a copy of such order is communicated to him prefer a petition to the High Court on the ground that the Commissioner has either erroneously decided or failed to decide any question of law:Provided that the High Court may admit a petition preferred after the period of ninety days referred to in clauses (a) and (b) if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the said period.(2)The petition shall be in the prescribed form and shall be verified in the prescribed manner, and where it is preferred by a person other than an officer empowered by the Government under sub-section (1), shall be accompanied by a fee of two hundred rupees.(3)If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering may dismiss the petition summarily:Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard.(4)(a)If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Appellate Tribunal with the opinion of the High Court on the question of law raised or pass such order in relation to the matter as the High Court thinks fit.(b)Where the High Court remits the matter under clause (a) with its opinion on the question of law raised the Appellate Tribunal shall amend the order passed in conformity with such opinion.(5)Before passing an order under sub-section (4), the High Court may, if it considers it necessary so to do, remit the petition to the Appellate Tribunal and direct to return the petition with a finding on any specific question or issue.(6)Notwithstanding that a petition has been preferred under subsection (1), the tax shall be paid in accordance with the order against which the revision has been preferred:Provided that the High Court may in its discretion give such direction as it thinks fit in regard to the payment of the tax before the disposal of the petition if the petitioner furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed.(7)If as a result of the revision any change becomes necessary in any assessment or penalty, the High Court may direct the agricultural income-tax authority to amend the assessment or penalty order accordingly and on such amendment being made, any amount over paid by any person shall be refunded to him, or the further amount of tax or penalty due from him shall be collected in accordance with the provisions of this Act, as the case may be.(8)The cost of a revision under sub-section (1) shall be at the discretion of the High Court.(9)Every revision preferred to the High Court under section 78 shall be heard by a bench of not less than two judges and in respect of such revision the provision of section 98 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908) shall so far as may apply.
