SAMOGIRI PRIVATE LIMITED Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) The assessee is the petitioner. The year of assessment is 1981-82.

(2.) Failure to pay the tax in accordance with sub-section 1 of S.17A of The Kerala Agricultural Income Tax Act, for short, The Act, resulted in the Assessing Authority issuing Ext. P2 order directing the petitioner to pay a sum of Rs. 130100/- as penalty. The operative portion of the, order reads:--

(3.) Facts relevant and requisite to dispose of the dispute arising for consideration lie in a narrow compass. The return for the assessment year was filed on 4-12-1986. The admitted tax was paid on 28-2-1987. The period of default in paying the admitted tax before filing the return as contemplated under sub-section 1 of S.17A for the purpose of levying penalty under sub-section 3 therefore will be only from 4-12-1986 to 28-2-1987, the learned counsel for the petitioner submits. The penalty under sub-section 3 however, cannot be levied unless it be that the petitioner is liable to pay the tax, the counsel argues. So the question that arises for consideration is, whether the Assessing Authority was justified in levying the penalty under S.17A(3) for the period from 1-6-1981 to 28-2-1987.