Section 45 in Karnataka Agricultural Income-Tax Act, 1957
45. Refunds.
(1)If any person satisfies the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] that the amount of agricultural income-tax paid by him or on his behalf or treated as paid on his behalf for any year exceeds the amount with which such person is properly chargeable under this Act, for that year, he shall be entitled to a refund of any such excess.(2)The [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] in the exercise of his appellate powers, the Commissioner [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] in the exercise of his [x x x] [Omitted by Act 29 of 1963 w.e.f. 1.1.1964.] revisional powers, if satisfied to the like effect, shall cause a refund to be made by the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] of any amount found to have been wrongly paid or paid in excess.(3)Where agricultural income of one person is included under any provision of this Act in the total agricultural income of any other person, such other person only shall be entitled to a refund under this section in respect of such income.(4)Nothing in this section shall operate to validate any objection or appeal which is otherwise invalid or to authorise the revision of any assessment or other matter which has become final and conclusive or the review by any officer of a decision of his own which is subject to appeal or revision, or where any relief is specifically provided elsewhere in this Act, to entitle any person to any relief other than or greater than that relief.
