Section 24A(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)If any assessee fails to pay the tax or any part thereof in accordance with the provisions of sub-section (1), he shall, unless a regular assessment under section 25 has been made before the expiry of the thirty days referred to in that sub-section, be liable, by way of penalty, to pay such amount as the Agricultural Income-tax Officer may direct, and in the case of a continuing failure, such further amount or amounts as the Agricultural Income-tax Officer may, from time to time, direct, so, however, that the total amount of penalty does not exceed fifty per cent, of the amount of such tax or part, as the case may be:Provided that before levying any such penalty, the assessee shall be given a reasonable opportunity of being heard.
