Section 50 in The Maharashtra Agricultural Income Tax Act, 1962
50. Mode and time of recovery.
(1)When an assessee does not pay the whole or extra amount of the tax due according to the return or revised return under sub-section (4) of section 22, or is in default or is deemed to be in default in making the payment of agricultural income-tax, the Agricultural Income-tax Officer may direct that, in addition to the amount of the arrears, a sum not exceeding half that amount shall be recovered from the assessee by way of penalty :Provided that, before levying any such penalty the assessee shall be given a reasonable opportunity of being heard.(2)For the purposes of sub-section (1), the Agricultural Income-tax Officer may direct the recovery of any sum less than half the amount of the arrears and may enhance the sum so directed to be recovered from time to time in the case of a continuing default, so however that the total sum so directed to be recovered shall not exceed half the amount of the arrears payable.(3)The Agricultural Income-tax Officer aforesaid may forward to the Collector a certificate under his signature specifying the amount of arrears due from an assessee who is in default or is deemed to be in default; and the Collector, on receipt of such certificate, shall proceed to recover from such assessee the amount specified therein as if it were an arrear of land revenue.(4)No proceedings for the recovery of any tax payable under this Act shall be commenced after the expiration of three years after, -(a)the last date on which the tax is payable without the assessee being deemed to be in default, or(b)the date on which the last instalment fixed under sub-section (2) of section 49 falls due, or(c)the date on which any appeal relating to the payment of the tax has been disposed of, whichever is the later.Notes. - Under the provisions of this section if an assessee do not pay the whole or extra amount of tax the Agricultural Income- tax Officer, in addition to the amount of arrears, may recover a sum not exceeding half that amount from the assessee. The assessee will be given reasonable opportunity of being heard before being levied. The time limit after which proceeding cannot be commenced is also provided in this section.
