https://www.taxtmi.com/caselaws?id=282481 A penalty imposed under section 28(1)(c) of the Income-tax Act, 1922 was treated as additional income-tax for recovery purposes, so default in payment could attract section 46(1). Section 46(1) was construed as a collecting provision to be read liberally, and the coercive recovery machinery for public dues was held to extend to consequential liability arising from non-payment of the penalty already imposed. On that basis, imposition of penalty under section 46(1) for non-payment of the earlier penalty was upheld as valid and within jurisdiction, and the recovery challenge failed. en-us Tue, 26 Sep 1961 00:00:00 +0530 Fri, 09 Aug 2019 11:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282481 A penalty imposed under section 28(1)(c) of the Income-tax Act, 1922 was treated as additional income-tax for recovery purposes, so default in payment could attract section 46(1). Section 46(1) was construed as a collecting provision to be read liberally, and the coercive recovery machinery for public dues was held to extend to consequential liability arising from non-payment of the penalty already imposed. On that basis, imposition of penalty under section 46(1) for non-payment of the earlier penalty was upheld as valid and within jurisdiction, and the recovery challenge failed. Case-Laws Income Tax Tue, 26 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282481