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2007 (8) TMI 267 - GAUHATI HIGH COURTPenalty under section 36(2) Assam Agricultural Income-tax Act, 1939 - Held that:- In the case at hand, the respondents have neither averred by way of affidavit nor have they produced any material to indicate that notice, as is required under section 36(2), was ever given to the petitioner-firm directing them to show cause as to why the penalty shall not be imposed on the petitioner-firm for their failure to pay the assessed tax within the time given to them by the assessing authority concerned. Viewed from this angle, it becomes clear that the imposition of penalty on the alleged non-payment of dues was wholly in violation of the safeguard guaranteed to an assessee under the proviso to section 36(2). Thus, the penalty imposed by respondent No. 3 by its letters, dated January 19, 1998, and January 8, 1998, aforementioned and reiterated by its letter, dated March 11, 1998, cannot be sustained. W.P. allowed.
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