Section 18(4) in Karnataka Agricultural Income-Tax Act, 1957
(4)The [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] may serve on any person who has made a return under sub-section (1) or upon whom a notice has been served under sub-section (2) a notice requiring him, on a date to be therein specified, to produce, or cause to be produced, such accounts or documents as such officer may require [for the purpose of this Act:] [Inserted by Act 29 of 1976 w.e.f.1.4.1975]Provided that such officer shall not require the production of any accounts relating to a period more than three years prior to the previous year.
