https://www.taxtmi.com/caselaws?id=18768 Penalty under section 17A(3) of the Kerala Agricultural Income-tax Act, 1950 applies only where admitted tax is not paid before or along with the return actually filed. The relevant default is non-payment in connection with the return filed, not mere delay in payment up to the due date for filing the return. If the return itself is filed late and payment follows before filing, section 17A(3) is not attracted; any consequence for delayed filing must arise under a different provision. On that basis, the penalty was not leviable on the assessee and the challenge to the penalty failed. en-us Mon, 26 Sep 1994 00:00:00 +0530 Sat, 31 Oct 2009 18:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18768 Penalty under section 17A(3) of the Kerala Agricultural Income-tax Act, 1950 applies only where admitted tax is not paid before or along with the return actually filed. The relevant default is non-payment in connection with the return filed, not mere delay in payment up to the due date for filing the return. If the return itself is filed late and payment follows before filing, section 17A(3) is not attracted; any consequence for delayed filing must arise under a different provision. On that basis, the penalty was not leviable on the assessee and the challenge to the penalty failed. Case-Laws Income Tax Mon, 26 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18768