Section 50(1) in The Maharashtra Agricultural Income Tax Act, 1962
(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.
