Section 55(6) in Karnataka Agricultural Income-Tax Act, 1957
(6)Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case:Provided that if as a result of the petition any change becomes necessary in such assessment, the High Court may authorise the [Assistant Commissioner of Agricultural Income-tax] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.] to amend the assessment, and on such amendment being made, the amount overpaid by the assessee shall be refunded to him without interest, or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.
