Section 32A in Karnataka Agricultural Income-Tax Act, 1957
32A. [ Revisional powers of [Joint Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.].
(1)The [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] may, of his own motion, call for and examine the record of any order passed or proceeding recorded under the provision of this Act by an [Assiatant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] Officer or an [Agricultural Income-tax Officer] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] or any other officer subordinate to him [x x x] [Omitted by Act 18 of 1994 w.e.f. 1.4.1994.] for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding in so far as it is prejudicial to the interests of revenue and pass such orders with respect thereto as he thinks fit.(2)In relation to an order of assessment passed under this Act, the power under subsection (1) shall be exercisable only within a period of [four years] [Substituted by Act 12 of 1991 w.e.f. 1.4.1991.] from the date on which the order was passed.(3)No order shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.](4)[ The power under this section shall not be exercisable in respect of issues which are the subject matter in appeal under section 32 or section 34 or in a revision before the High Court;] [Inserted by Act 18 of 1994 w.e.f. 1.4.1994.][Explanation. -For the removal of doubts, it is hereby declared that subject to the provisions of sub-section (2), the revisional power conferred on the [Joint Commissioner] [Inserted by Act 23 of 1985 w.e.f. 1.12.1982.] by sub-section (1) shall be exercisable in respect of an order passed under this Act, by any authority subordinate to him before or after the conferment of revisional power on him.]
