Amendment status not verified — confirm the current text below against the official source.
(1) If the Agricultural Income-tax Officer, co~cealment or the Assmant QQ.m~sion~f Agricultural of mcome. Income-t~, o~'fii~'COmro:rSSl"6net of Agricultural Income-taxf 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 bas without reasonable cause failed to furnish it within the time allowed and in the manner required in the provisions made under the abovementioned sub-sections, 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 agri- cultural income-tax payable by him, a sum not exceeding that amount, anti in the case referred to in clause (b) in ad<lition to any tax paid by him, a sum not exceeding the amount of agricultural income-tax, which would have been avoided if the income so returned by him had been accepted as the correctincome : Provided that- (a) no penalty for failure to furnish the retUJ n of his total agricultural income shall be imposed on an assessee whose total agricultural income is less thau rupees five thousand unless he has been served with a notice under sulr llection {2) of section 19 ; 16 (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 resi- dent in Assam for failure to furnish the return required under section 19 unless a notice under sub-section (2) of that section bas been served on him; (d) no order under this section shall be made unless the assessee bas been heard, or has been given a reasonable opportunity of being beard: Provided further that no proseculion for an offence under this Act shall be insti- tuted in respect of the same facts on which a penalty has been imposed under this section . . {2) If o.J)teE A Qlr)1miss!oner~.oL i\~r~cultural Income-tax~or~~SS\1G:it COnii~uss10ner of Agricu lturat' Income-tax makes an ord~r under sub-section (1), he shall lorthwith send a copy of the same to the Agricultural Income-tax Officer in whose jurisdiction the assessee concerned resides. Notice of