Section 35(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)Any order passed by the [x x x [x x] [Omitted by Act 5 of 2000 w.e.f. 1.4.2000.] [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.]] under this section shall, subject to revision by the High Court under section 55, be final.][Explanation. - For the removal of doubts, it is hereby declared that subject to the provisions of sub-section (2), the revisional power conferred on the [Joint Commissioner] [Inserted by Act 23 of 1985 w.e.f. 1.1.1964.] by sub-section (1) shall be exercisable in respect of an order passed under this Act by any authority subordinate to him before or after the conferment of revisional power on him.]
