1994 (9) TMI 8

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....ion of penalty under section 17A(3) of the Agricultural Income-tax Act, 1950, in respect of the assessment years 1980-81 and 1981-82. The returns for these two years were due to be filed on June 1, 1980, and June 1, 1981, along with admitted tax but they were actually filed only on March 26, 1983, and September 20, 1983, respectively. The petitioner-assessee had paid an amount of Rs. 20,000 toward....

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....rs exhibits P-5 and P-6. The petitioner challenged the order in revision which was dismissed by the Deputy Commissioner (Appeals), Agricultural Income-tax and Sales Tax, by exhibit P-7 order. Exhibits P-5, P-6 and P-7 are in challenge in these proceedings. Similar orders of penalty had been made on the petitioner in the subsequent years, viz., 1982-83, 1983-84 and 1984-85, which were challenged b....

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....of filing of the returns, proceedings under section 17A(3) were not the proper remedy but proceedings under section 20. In view of the aforesaid decisions one of which stands confirmed by a Division Bench, the impugned orders imposing penalty on the petitioner from June 1, 1980, and June 1, 1981, respectively, under section 17A(3) are not sustainable. At the same time the petitioner is liable for ....