Section 40 in Karnataka Agricultural Income-Tax Act, 1957
40. Assessee not to recover rent in excess of that mentioned in rents-roll, etc,.
(1)If for the purpose of calculating or verifying the agricultural income specified in a return under section 18, the assessee produces before any Agricultural Income-tax Authority any rent-roll or other document showing the amount of rent due to him, he shall not be entitled to recover by suit or otherwise rent in respect of any tenure or holding included in his return at a rate higher than that mentioned in such rent-roll or document in respect of such tenure or holding, unless the rent thereof has, since the date of the return, been lawfully enhanced.(2)Any person who has produced a rent-roll or other document referred to in subsection (1) may, within one year of producing such rent-roll or document, apply to the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] to make any correction therein and such officer may, if he is satisfied that there has been a bona fide mistake, pass an order correcting such rent-roll or document.(3)Where the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] passes an order under sub-section (2), he may assess under section 36 any income escaping assessment by reason of the original incorrectness of the entry corrected.
