Section 24A in The Bengal Agricultural Income-Tax Act, 1944
24A. [ Self Assessment. - [Section 24A inserted by W.B. Act 6 of 1975.]
(1)Where a return has been furnished under section 24 the assessee shall pay the tax so payable within thirty days of furnishing the return].(2)After a regular assessment under section 25 has been made, any amount paid under sub-section (1) shall be deemed to have been paid towards such regular assessment.(3)If any assessee fails to pay the tax or any part thereof in accordance with the provisions of sub-section (1), he shall, unless a regular assessment under section 25 has been made before the expiry of the thirty days referred to in that sub-section, be liable, by way of penalty, to pay such amount as the Agricultural Income-tax Officer may direct, and in the case of a continuing failure, such further amount or amounts as the Agricultural Income-tax Officer may, from time to time, direct, so, however, that the total amount of penalty does not exceed fifty per cent, of the amount of such tax or part, as the case may be:Provided that before levying any such penalty, the assessee shall be given a reasonable opportunity of being heard.(4)If the Agricultural Income-tax Officer, in the course of any proceedings in connection with the regular assessment, is satisfied that an assessee has shown in the return furnished under section 24 an income which he knew or had reason to believe to be untrue, the Agricultural Income-tax Officer may direct that such person shall, in addition to the amount of tax, if any, payable by him, pay by way of penalty a sum not exceeding fifty per cent, of the amount by which the tax actually paid under sub-section (1) of this section falls short of the amount of tax assessed under section 25.
