https://www.taxtmi.com/caselaws?id=18095 Penalty for failure to pay admitted agricultural income tax under section 17A(3) was treated as a civil and coercive liability. Once default in payment of tax due on admitted income is established, the levy follows without proof of mens rea, unless the statute expressly requires it. The only procedural safeguard is a reasonable opportunity of being heard. The assessee's pleas of lack of knowledge and delay were not substantiated on the record, so interference in revision was not warranted and the challenge to the penalty failed. en-us Mon, 18 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 16:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18095 Penalty for failure to pay admitted agricultural income tax under section 17A(3) was treated as a civil and coercive liability. Once default in payment of tax due on admitted income is established, the levy follows without proof of mens rea, unless the statute expressly requires it. The only procedural safeguard is a reasonable opportunity of being heard. The assessee's pleas of lack of knowledge and delay were not substantiated on the record, so interference in revision was not warranted and the challenge to the penalty failed. Case-Laws Income Tax Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18095