Section 23(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)The [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of Agricultural Income-tax shall not give his approval to any order proposed to be passed by the [Assistant Commissioner of Agricultural Income-tax] [1], under this section until he has given the firm or association concerned an opportunity of being heard.
