Section 22 in Karnataka Agricultural Income-Tax Act, 1957
22. Penalty for concealment of income.
(1)If the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] or the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] or the Commissioner is satisfied that any person, -(a)has without reasonable cause failed to furnish the return of his total agricultural income which he was required to furnish under sub-section (1) or sub-section (2) of section 18; or(b)has without reasonable cause failed to furnish such return within the time allowed and in the manner required by sub-section (1) of section 18 or by a notice served under sub-section (2) of that section; or(c)has, without reasonable cause, failed to comply with a notice issued under subsection (4) of section 18 or under sub-section (2) of section 19; or(d)has concealed the particulars of his agricultural income or has deliberately furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty, in addition to the amount of agricultural income-tax, if any, payable by him, a sum not exceeding that amount:Provided that, -(a)no penalty shall be imposed under this sub-section upon a person who has failed to furnish a return under sub-section (1) of section 18, if he proves that he has no income liable to tax;(b)where a person has failed to comply with a notice under sub-section (2) or subsection (4) of section 18 or under sub-section (2) of section 19 and proves that he has no income liable to tax, the penalty imposable under this sub-section shall not exceed ten rupees;(c)no penalty shall be imposed under this sub-section upon any person assessable as the agent of any person not resident in the [State of Karnataka] [Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973] for failure to furnish the return required under section 18 unless a notice under sub-section (2) thereof or under section 35 has been served on him.(2)No order under sub-section (1) shall be made unless the assessee has been heard or has been given a reasonable opportunity of being heard.(3)No prosecution for an offence against this Act shall be instituted in respect of the same facts on which a penalty has been imposed under subsection (1).(4)If The Commissioner Or [Joint Commissioner] [Substituted By Act 5 of 1993 W.E.F. 9.11.1992] Makes An Order Under Sub-Section (1) he shall forthwith send a copy of the same to the [Assistant Commissioner of Agricultural Income-tax] [1] concerned.
