GEORGE C K Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE challenge is to the imposition 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-assesses had paid an amount of Rs. 20,000 towards the tax due for the year 1980-81 before the return was filed on March 26, 1993, and an amount of about Rs. 5,000 remained as balance of agricultural income-tax and surcharge for that year on the date when the return was filed. That was paid only later. So far as the year 1981-82 is concerned, no portion of the tax or surcharge due was paid on the date when the return was filed and the amount was paid only subsequently. Taking the view that the assessee had committed default in payment of the tax due on the date when the returns were to be filed, viz., June 1, 1980, and June 1, 1981, and that Section 17A(3) would apply in such circumstances, the assessing authority imposed a penalty of Rs. 14,480 for the year 1980-81 and Rs. 20,610 for the year 1981-82. THE penalty was imposed by the orders 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.

(2.) 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 by filing O.P. No. 3506 of 1990 in this court. One of us disposed of that writ petition by the judgment dated February 9, 1994, following the decisions in Samogiri (P.) Ltd. v. Agricultural Income-tax Officer [1990] 181 ITR 532 ; [1989] 2 KLT 770 and Velimalai Rubber Co. Ltd. v. Inspecting Assistant Commissioner of Agrl. I.T. and S.T. [1991] 190 ITR 385 (Ker).

(3.) THE writ petition is allowed as above. THEre will be no order as to costs.