Section 18(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)In the case of any person whose total agricultural income is, in the opinion of the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992], of such amount as to render such person liable to payment of agricultural income-tax for any financial year, he may [before the end of the relevant financial year, serve] [2] a notice in the prescribed form requiring such person to furnish within such period not being less than thirty days as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner setting forth (along with such other particulars as may be provided for in the notice) his total agricultural income during the previous year.
