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[Cites 0, Cited by 0] [Section 32(1)] [Section 32] [Entire Act]

State of West Bengal - Subsection

Section 32(1)(c) in The Bengal Agricultural Income-Tax Act, 1944

(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.] :