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[Cites 0, Cited by 0] [Section 79(1)] [Section 79] [Entire Act]

State of Kerala - Subsection

Section 79(1)(e) in The Kerala Agricultural Income Tax Act, 1991

(e)willfully contravened any of the provisions of this Act for which no express provision for penalty or punishment is provided this Act; such authority may direct that such person shall pay, by way of penalty, in addition to the amount of tax, if any, payable by him a sum not exceeding that amount, where it is practicable to quantify the amount of tax and in other cases a sum of money not exceeding rupees five thousand.