https://www.taxtmi.com/caselaws?id=21516 The later Explanation inserted into section 35 of the Karnataka Agricultural Income-tax Act, 1957 was treated as a special provision defining the Joint Commissioner's revisional power, and it prevailed over the earlier general application clause in section 2 of Karnataka Act 14 of 1983. On that construction, the Joint Commissioner could revise assessment orders passed before 31 March 1982, subject to the limitation in section 35(2). The limitation objection to the impugned notices was held to involve a factual inquiry and was therefore left open for the statutory authority to decide, rather than be resolved in writ proceedings. en-us Thu, 01 Aug 1991 00:00:00 +0530 Wed, 25 Nov 2009 11:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21516 The later Explanation inserted into section 35 of the Karnataka Agricultural Income-tax Act, 1957 was treated as a special provision defining the Joint Commissioner's revisional power, and it prevailed over the earlier general application clause in section 2 of Karnataka Act 14 of 1983. On that construction, the Joint Commissioner could revise assessment orders passed before 31 March 1982, subject to the limitation in section 35(2). The limitation objection to the impugned notices was held to involve a factual inquiry and was therefore left open for the statutory authority to decide, rather than be resolved in writ proceedings. Case-Laws Income Tax Thu, 01 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21516