Section 55(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)Within sixty days from the date on which he is served with the order, the assessee or the [Joint Commissioner], in the case of an order under sub-section (4) or sub-section (6) of section 34, and the assessee, in the case of an order under section 35, may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal or the Commissioner, [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] as the case may be, has either failed to decide or decided erroneously any question of law:Provided that the High Court may admit an application preferred after the period of sixty days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.
