Section 54(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)Subject to any orders passed under sub-section (2), the agricultural income of a person shall be assessed by the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] of the area in which is situated the land from which the greater part of the agricultural income is derived:Provided that where an assessee has made a return under sub-section (1) of section 18 to the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] having jurisdiction over the assessee's place of residence or the place where any of his lands is situated or where his accounts are maintained, he shall be deemed to have elected such place as his place of assessment and it shall be accepted by the Officer concerned unless for reasons to be recorded in writing he passes an order that the assessment shall be made in any other place.
