Section 19D(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)Where an assessment under this section is not concluded within the time specified in sub-section (1), the total and taxable income declared by an assessee in the annual return shall be deemed to have been assessed for that year on the basis of the said return [and the provisions of this Act relating to agricultural income escaping assessment, payment, recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment] [Inserted by Act 7 of 1997 w.e.f.1.4.1997] and the tax so assessed shall be payable by the assessee.]
