https://www.taxtmi.com/caselaws?id=26214 Section 17A(3) of the Agricultural Income-tax Act, which permits penalty for failure to pay admitted tax with the return, is treated as constitutionally valid because the proviso provides an opportunity of hearing and the levy is discretionary. The self-assessment penalty mechanism was considered analogous to the Income-tax Act framework. A demand requiring payment of admitted tax, or an intimation extending payment time and warning of possible penalty, does not warrant intervention before penalty proceedings begin. Taxpayers may raise objections before the assessing authority if penalty proceedings are initiated. en-us Mon, 25 Jun 1984 00:00:00 +0530 Wed, 03 Feb 2010 14:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26214 Section 17A(3) of the Agricultural Income-tax Act, which permits penalty for failure to pay admitted tax with the return, is treated as constitutionally valid because the proviso provides an opportunity of hearing and the levy is discretionary. The self-assessment penalty mechanism was considered analogous to the Income-tax Act framework. A demand requiring payment of admitted tax, or an intimation extending payment time and warning of possible penalty, does not warrant intervention before penalty proceedings begin. Taxpayers may raise objections before the assessing authority if penalty proceedings are initiated. Case-Laws Income Tax Mon, 25 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26214