Section 35 in Karnataka Agricultural Income-Tax Act, 1957
35. [ Revision by [x x x [x x] [Substituted by Act 29 of 1963 w.e.f. 1.1.1964.] [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.]] of orders prejudicial to revenue.
(1)The [x x x [x x] [Omitted by Act 5 of 2000 w.e.f. 1.4.2000.] [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.]] may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any authority subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.(2)[ No power shall be exercisable under sub-section (1) after the expiry of four years from the date of order sought to be revised.] [Substituted by Act 23 of 1985 w.e.f. 1.4.1985.]Explanation. - In computing the period of limitation for the purposes of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded.(3)Any order passed by the [x x x [x x] [Omitted by Act 5 of 2000 w.e.f. 1.4.2000.] [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.]] under this section shall, subject to revision by the High Court under section 55, be final.][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. 1.1.1964.] 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.]
