1973 (6) TMI 22

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....ndia is directed originally against an order of assessment and notice of demand under section 23 of the Assam Agricultural Income-tax Act, 1939, briefly the Act, dated November 26, 1965, for the assessment year 1955-56 and an order of penalty of Rs. 10,000, demanded by notice dated September 10, 1966. Mr. Bhattacharjee, the learned counsel for the petitioner, now confines his submission to the ....

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....Section 36 is a penal provision and a discretion is given to the officer to impose the penalty. A penal provision like this cannot be enforced without hearing the affected assessee. Although there is no express provision in the section itself or in any other provision of the Act with regard to the procedure of hearing the matter under section 36, the very nature of the preceeding postulates that t....