Section 55 in Karnataka Agricultural Income-Tax Act, 1957
55. [ Revision by High Court. [Sections 55 and 56 substituted by Act 29 of 1963 w.e.f. 1.1.1964.]
(1)Within sixty days from the date on which he is served with the order, the assessee or the [Joint Commissioner], in the case of an order under sub-section (4) or sub-section (6) of section 34, and the assessee, in the case of an order under section 35, may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal or the Commissioner, [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] as the case may be, has either failed to decide or decided erroneously any question of law:Provided that the High Court may admit an application preferred after the period of sixty days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.(2)The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, when it is preferred by the assessee, be accompanied by a fee of one hundred rupees.(3)If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily:Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.(4)(a)If the High Court does not dismiss the petition summarily it shall, after giving both parties to the petition a reasonable opportunity of being heard, determine the question or questions 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 or the Commissioner, [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] as the case may be, with the opinion of the High Court on the question or questions of law raised or pass such other order in relation to the matter as the High Court thinks fit.(b)Where the High Court remits the matter to the Appellate Tribunal or the Commissioner [or the [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.]] under clause (a) with its opinion on the question or questions of law raised, the Appellate Tribunal or the Commissioner [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] as the case may be, shall amend the order passed by it or him in conformity with such opinion.(5)Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do remit the petition to the Appellate Tribunal or the Commissioner, [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] as the case may be, and direct it or him to return the petition with its or his finding on any specific question or issue.(6)Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case:Provided that if as a result of the petition any change becomes necessary in such assessment, the High Court may authorise the [Assistant Commissioner of Agricultural Income-tax] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.] to amend the assessment, and on such amendment being made, the amount overpaid by the assessee shall be refunded to him without interest, or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.(7)(a)The High Court may on the application either of the assessee or of the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.], review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order.(b)The application for review shall be preferred in the prescribed manner within ninety days from the date of communication of the order sought to be reviewed; and where the application is preferred by the assessee, it shall be accompanied by a fee of one hundred rupees.(8)In respect of every petition preferred under sub-section (1) or sub-section (7), the costs shall be in the discretion of the High Court.
