Section 77(3) in The Kerala Agricultural Income Tax Act, 1991
(3)On admitting an application for revision, the Commissioner may call for and examine the records of the order against which the application has been filed and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, pass such order therein, as he thinks fit:Provided that no order under this section adversely affecting the applicant shall be passed unless such person has been given a reasonable opportunity of being heard.
