Section 32A(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)The [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] may, of his own motion, call for and examine the record of any order passed or proceeding recorded under the provision of this Act by an [Assiatant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] Officer or an [Agricultural Income-tax Officer] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] or any other officer subordinate to him [x x x] [Omitted by Act 18 of 1994 w.e.f. 1.4.1994.] for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding in so far as it is prejudicial to the interests of revenue and pass such orders with respect thereto as he thinks fit.
