Section 79 in The Kerala Agricultural Income Tax Act, 1991
79. Penalty for failure to furnish return, comply with notice, concealment of agricultural income etc.
(1)If the Agricultural Income tax Officer, the Inspecting Assistant Commissioner, the Deputy Commissioner (Appeals), the Deputy 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 which he was required to furnish under sub-section (1) of section 35 or by notice given under sub-section (2) of section 35 or subsection (1) of section 41, within the time allowed for it under the above sections or under the proviso to sub-section (2) of section 35 and in the manner provided under section 35 or under any rules made thereunder; or(b)has without reasonable cause, failed to comply with a notice under sub-section (1) of section 38 or sub-section (2) of section 39, or a summons to appear in person or to produce any accounts or documents or a notice to produce any accounts or documents under section 27; or(c)has concealed the particulars of his agricultural income or extent or furnished inaccurate particulars of such income or extent; or(d)failed to give notice as required by sub-section (2) of section 58 on the discontinuance of business by any company firm or association of persons; or(e)willfully contravened any of the provisions of this Act for which no express provision for penalty or punishment is provided this Act; such authority may direct that such person shall pay, by way of penalty, in addition to the amount of tax, if any, payable by him a sum not exceeding that amount, where it is practicable to quantify the amount of tax and in other cases a sum of money not exceeding rupees five thousand.(2)Notwithstanding anything contained in this section-(a)where a person who has failed to comply with a notice under sub-section (2) of section 35 sub-section (1) of section 41, proves that he has no income liable to tax, the penalty under sub-section (1), shall not exceed one hundred rupees;(b)no penalty shall be imposed under sub-section (1) upon any person assessable to tax as the agent of a non-resident for failure to furnish the return under sub-section (1) of section 35.(3)No order under sub-section (1) shall be made unless the person concerned is given a reasonable opportunity of being heard.(4)No prosecution for an offence against this Act shall be instituted in respect of the same act for which a penalty has been imposed under sub-section (1).(5)If the Deputy Commissioner (Appeals), the Commissioner or the Appellate Tribunal makes an order under sub-section (1) such authority shall forthwith send a copy of the same to the Agricultural Income tax Officer or the Inspecting Assistant Commissioner concerned.
