Section 45(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)The [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] in the exercise of his appellate powers, the Commissioner [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] in the exercise of his [x x x] [Omitted by Act 29 of 1963 w.e.f. 1.1.1964.] revisional powers, if satisfied to the like effect, shall cause a refund to be made by the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] of any amount found to have been wrongly paid or paid in excess.
