Section 22 in The Assam Agricultural Income-Tax Act, 1939
22. Penalty for concealment of income.
(1)If the Superintendent of Taxes or Agricultural Income-tax Officer or the Commissioner of Taxes or the Joint Commissioner of Taxes or the Additional Commissioner of Taxes or the Commissioner of Taxes in the course of any proceeding under this Act is satisfied that an assessee,-(a)has without reasonable cause failed to furnish the return of his total income which he was required to furnish under sub-section (1) or sub-section (2) of Section 19 or has without reasonable cause failed to furnish it within the time allowed and in the manner required in the provisions made under the above mentioned sub-section, or(b)has concealed the particulars of his income or has deliberately furnished inaccurate particulars of such income and has thereby returned it below its real amount, he may direct that the assessee shall pay by way of penalty, in the case referred to in Clause (a), in addition to the amount of agricultural income-tax payable by him a sum not exceeding that amount, and in the case referred to in Clause (b) in addition to any tax paid by him, a sum not exceeding the amount of the agricultural income-tax which would have been avoided if the income so returned by him had been accepted as the correct income :Provided that-(a)no penalty for failure to furnish the return of his total agricultural income shall be imposed on an assessee whose total agricultural income is less than rupees five thousand unless he has been served with a notice under sub-section (2) of Section 19;(b)where a person has failed to comply with a notice under sub-section (2) of Section 19 or under Section 30 and proves that he has no income liable to tax, no penalty shall be imposed under this sub-section:(c)no penalty shall be imposed under this sub-section upon any person assessable as the agent of any person not resident in Assam for failure to furnish the return required under Section 19 unless a notice under sub-section (2) of that section has been served on him;(d)no order under this section shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard;Provided further that no prosecution for an offence under this Act shall be instituted in respect of the same fact on which a penalty has been imposed under this section.(2)If the Commissioner of Taxes or the Additional Commissioner of Taxes or the Joint Commissioner of Taxes or the Deputy Commissioner of Taxes makes an order under sub-section (1), he shall forthwith send a copy of the same to the Superintendent of Taxes or Agricultural Income-tax Officer in whose jurisdiction the assessee concerned resides.
