Suo motu revision under agricultural income tax law is limited to correcting erroneous orders, not making first-time assessments.

In suo motu revision under Section 35A of the Karnataka Agricultural Income Tax Act, 1957, the Commissioner's power is confined to correcting an order that is erroneous and prejudicial to revenue by setting it aside and restoring the matter to the proper authority. The revisional authority cannot itself frame the assessment for the first time or grant substantive relief while exercising that jurisdiction. The revisional order was therefore upheld, and the revision petition was dismissed.

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Issues: Whether the Commissioner, in suo motu revision under Section 35A of the Karnataka Agricultural Income Tax Act, 1957, could interfere with the appellate order and whether the impugned revisional order warranted interference.

Analysis: The revisional power under Section 35A is confined to correcting an order that is erroneous and prejudicial to the interests of revenue by setting aside the erroneous order and restoring the matter to the proper authority. The revisional authority cannot itself frame the assessment for the first time or grant substantive relief while exercising such jurisdiction. Since the impugned order was passed in accordance with this basic jurisdictional limitation, no ground was made out for interference.

Conclusion: The revisional order was upheld and the revision petition was dismissed.

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