1994 (9) TMI 9

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....R J.--The challenge in the writ petition was to the imposition of penalty under section 17A(3) of the Kerala Agricultural Income-tax Act, 1950 (" the Act "), for non-payment, along with the return of tax admittedly due for the assessment year 1981-82. The learned single judge allowed the writ petition, following the decisions of two learned single judges of this court in Samogiri (P.) Ltd. v. Agrl....

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....is attracted only if there is default in payment of the admitted tax before or along with the return and that mere delay in paying the admitted tax before the due date for filing the return, namely, June 1 of the relevant assessment year, will not entail the penalty under the said provision. This was accepted by the learned single judge, as we stated earlier, relying on the two decisions referred ....

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....the return and payment of the tax along with the return. The default for which penalty under section 17A(3) is leviable is non-payment of the tax before or along with the return. If the return is delayed and that results in non-payment of the tax in time, the remedy of the revenue is elsewhere, and not under section 17A(3). This was the ratio in W. A. No. 390 of 1991 (IAC of Agrl. I. T. and S. T. ....