Section 32(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)If the Agricultural Income-tax Officer, the Assistant Commissioner, the Commissioner or the Appellate Tribunal in the course of any proceedings under this Act, is satisfied that any person-(a)has without reasonable cause failed to furnish the return of his total agricultural income [and except in the case of a company, firm or other association of persons, also his total world income] [Words inserted by W.B. Act 6 of 1975.] which he was required to furnish [* * * *] [Words omitted by W.B. Act 1 of 1992.] under sub-section (1) or sub-section (2) of section 24 or section 38 or has without reasonable cause failed to furnish it within the time allowed and in the manner required by such notice, or(b)has' without reasonable cause failed to comply with a notice under sub-section (4) of section 24 [* * * * *] [Words omitted by W.B. Act 6 of 1975. ], or(c)[] [Clause (c) substituted by W.B. Act 6 of 1975.] has concealed any of the particulars or has deliberately furnished inaccurate particulars of his total agricultural income or, except in the case of a company, firm or other association of persons, his total world income, he 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 particulars of total agricultural income or total world income as returned by such person had been accepted as correct] [Words substituted by W.B. Act 6 of 1975.] :Provided that-(a)no penalty for failure to furnish the return of his total agricultural income [or total world income] [Words inserted by W.B. Act 6 of 1975.] shall be imposed on [an assessee whose total world income] [Words substituted by W.B. Act 6 of 1975.] is less than five thousand rupees unless he has been served with a notice under sub-section (2) of section 24;(b)where a person has failed to comply with a notice under subsection (2) of section 24 or section 38 and 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.
