Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner of Agricultural Income-tax may of his own motion or on petition call for the records of any proceedings under this Act which have been taken by any authority subordinate to him. (2) On receipt of the record the Commis- sioner of Agricultural Income-tax may make such inquiry, or cause such inquiry to be made, and subject to the provisions of this Act, may pass such orders thereon, as he thinks fit : Provided that he shall not pass any order prejudicial to the assessee without hearing him or giving him a reasonable opportunity of being beard. (3) Any order passed by the Commissioner of Agricultural Income-tax under sub-section (2) shall be final, subject to any reference that may be made to the High Court under section