Section 45A(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceeding under this Act is pending, and the [Assistant Commissioner of Agricultural Income-tax] is of the opinion that the grant of the refund is likely to adversely affect the revenue, the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] may, with the previous approval of the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.], withhold the refund till such time as the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] may determine.
