Section 32A(4) in Karnataka Agricultural Income-Tax Act, 1957
(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.]
