Section 29(1) in The Maharashtra Agricultural Income Tax Act, 1962
(1)If the Agricultural Income-tax Officer, Assistant Commissioner, Commissioner or the Tribunal in the course of any proceedings under this Act, is satisfied that any person -(a)has without reasonable cause or excuse failed to furnish a return of his total agricultural income which he was required to furnish by a notice given under sub-section (1) or sub-section (2) of section 22 or section 41 or has without reasonable cause or excuse failed to furnish it within the time allowed and in the manner required by such notice; or(b)has without reasonable cause or excuse failed to comply with a notice under sub-section (5) of section 22 or sub-section (2) of section 23; or(c)has concealed the particulars of his agricultural income or deliberately furnished inaccurate particulars of such income, he or it, as the case may be, may direct that such person shall pay by way of penalty, in the case referred to in clause (a), in addition to the amount of the agricultural income-tax payable by him, a sum not exceeding that amount, and in the cases referred to in clauses (b) and (c), in addition to any agricultural income-tax payable by him, a sum not exceeding the amount of the agricultural income-tax which would have been avoided if the income as returned by such person had been accepted as the correct agricultural income :Provided that, where a person who has failed to comply with a notice under sub-section (2) of section 22 or section 41 proves that he has no income liable to agricultural income-tax, the penalty imposable under this sub-section shall be a penalty not exceeding twenty-five rupees.
