Section 54 in Karnataka Agricultural Income-Tax Act, 1957
54. Place of assessment.
(1)Subject to any orders passed under sub-section (2), the agricultural income of a person shall be assessed by the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] of the area in which is situated the land from which the greater part of the agricultural income is derived:Provided that where an assessee has made a return under sub-section (1) of section 18 to the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] having jurisdiction over the assessee's place of residence or the place where any of his lands is situated or where his accounts are maintained, he shall be deemed to have elected such place as his place of assessment and it shall be accepted by the Officer concerned unless for reasons to be recorded in writing he passes an order that the assessment shall be made in any other place.(2)(a)An assessee who has not made a return under section 18 may, before the expiry of the time allowed for the submission of the return, apply to the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] of the area in which is situated the land from which the greater part of the agricultural income of the assessee is derived, to be assessed at his usual place of residence or at the place where the accounts relating to his agricultural income are kept, if either of such places is situated in the State and the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall refer the matter to the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] whose decision thereon shall be final.(b)where an order is passed under clause (a), the assessee shall not be entitled to make any further application to change his place of assessment:Provided that the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] may allow the assessee to be assessed at any other place upon such conditions as he thinks fit.(3)Notwithstanding anything contained in this section, every [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall have all the powers conferred by or under this Act on an [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] in respect of any agricultural income derived from land situated within the area for which he is appointed.
