Section 19(4) in Karnataka Agricultural Income-Tax Act, 1957
(4)If any person fails to make a return under sub-section (1) or sub-section (2) of section 18, as the case may be, or fails to comply with all the terms of a notice issued under sub-section (4) of that section or under sub-section (2) of this section, the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] shall make the assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment, [x x x] [Omitted by Act 18 of 1994 w.e.f.1.4.1994]:[Proviso x x x] [Omitted by Act 18 of 1994 w.e.f.1.4.1994][Provided further that before making an assessment to the best of his judgment, the [Assistant Commissioner of Agricultural Income-tax] [Inserted by Act 29 of 1963 w.e.f31.10.1963] shall give to the assessee a reasonable opportunity of being heard.]
