Title : Revisional Powers of Joint Commissioner
State : Karnataka
Year : 1957
1[32A. Revisional powers of2[Joint Commissioner] (1) The2[Joint Commissioner] may, of his own motion, call for and examine the record of any order passed or proceeding recorded under the provision of this Act by an2[Assiatant Commissioner of Agricultural Income-tax] Officer or an2[Agricultural Income-tax Officer] or any other officer subordinate to him3[x x x] for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding in so far as it is prejudicial to the interests of revenue and pass such orders with respect thereto as he thinks fit. (2) In relation to an order of assessment passed under this Act, the power under sub-section (1) shall be exercisable only within a period of4[four years] from the date on which the..... View Complete Act List Judgments citing this sectionTitle : Revision by High Court
State : Karnataka
Year : 1957
1 [55. Revision by High Court (1) Within sixty days from the date on which he is served with the order, the assessee or the 2 [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, 3 [or the 2 [Additional Commissioner]] 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. (2) The petition shall be in the..... View Complete Act List Judgments citing this sectionTitle : Manner of Service of Notices
State : Karnataka
Year : 1957
(1) A notice or requisition under this Act may be served on the person therein named either by registered post or, as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908 (Central Act V of 1908). (2) Any such notice or requisition may, in the case of a firm, Hindu undivided family, an Aliyasanthana family or branch or a Marumakkathayam tarwad or tavazhi be addressed to any member of the firm or to the manager, yajaman or karnavan, or any adult male member of the family branch, tarwad or tavazhi and in the case of any other association of persons be addressed to the principal officer thereof. View Complete Act List Judgments citing this sectionTitle : Bar of Suits in Civil Courts
State : Karnataka
Year : 1957
No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Act and no prosecution, suit or other proceeding shall lie against any officer of the State Government for anything in good faith done or intended to be done under this Act. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1[29. x x x] ________________________ 1. Section 29 Omitted by Act 18 of 1994 w.e.f. 1.4.1994. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1[29A. x x x] ________________________ 1. Section 29A Omitted by Act 18 of 1994 w.e.f. 1.4.1994. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1[29B. x x x] ________________________ 1. Section 29B Omitted by Act 18 of 1994 w.e.f. 1.4.1994. View Complete Act List Judgments citing this sectionTitle : Appeal Against Order of Refusal to Refund
State : Karnataka
Year : 1957
33. Appeal against order of refusal to refund The provisions of the foregoing section shall, so far as may be, apply to any order of refusal of any refund admissible under this Act or the rules made thereunder. View Complete Act List Judgments citing this sectionTitle : Power of Representative of Deceased Person or Perons Disabled to Make Claim on His Behalf
State : Karnataka
Year : 1957
Where through death, incapacity, bankruptcy, liquidation or other cause, a person who would but for such cause have been entitled to a refund under any of the provisions of this Act, or to make a claim under section 45, is unable to receive such refund or to make such claim, his executor, administrator or other legal representative or the trustee or receiver, as the case may be, shall be entitled to receive such refund or to make such claim for the benefit of such person or his estate. View Complete Act List Judgments citing this sectionTitle : Failure to Furnish Return or to Supply Information
State : Karnataka
Year : 1957
If any person fails without reasonable cause or excuse,- (a) to furnish in due time any of the returns specified in sub-section (1) or sub-section (2) of section 18 or in section 39; or (b) to furnish a certificate required by section 16; or (c) to grant inspection or allow copies to be taken in accordance with the provision of section 62; or (d) to produce or cause to be produced on or before the date mentioned in any notice under sub-section (4) or section 18, such accounts or documents as are referred to in the notice, he shall be punishable with fine which may extend to five rupees for every day during which the default continues. View Complete Act List Judgments citing this section