Section 29(3) in The Maharashtra Agricultural Income Tax Act, 1962
(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 this section.Notes. This section provides for penalty for concealment of income of a sum not exceeding the amount of the tax which would have been avoided if the income as returned by the assessee had been accepted as correct agricultural income. It also provides that in cases where penalty has been imposed no prosecution for an offence shall be instituted in respect of the same facts.
