TMI Blog2017 (8) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... the alleged mistake committed by the Department, there is an additional demand. Therefore, this is a fit case, where, the Special Commissioner should have exercised his discretion, as provided under the proviso to section 16-A 5 of the Act and waived the penalty. That apart, as of now, the Tamil Nadu Agricultural Income Tax Act has been repealed and the petitioner-Company is also not in existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai, dated 24.02.2004, in respect of the levy of additional penalty on the petitioner for belated payment of agricultural income tax, for the assessment years 1997-98 and 1998-99 3. It is an admitted fact that the petitioner did not pay the advance tax within time, but subsequently, remitted the advance tax, which was accepted by the the Agricultural Income Tax Officer, vide proceedings, dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalty for both years. 4. In terms of Section 16-A (5) of the Tamil Nadu Agricultural Income Tax Act, 1955, if any person fails to pay the agricultural income-tax, or any part thereof, in accordance with the provisions of sub-section (1) or sub-section (2) or fails to pay the agricultural income-tax in accordance with sub-section (3) before the due date fixed for filing the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty. That apart, as of now, the Tamil Nadu Agricultural Income Tax Act has been repealed and the petitioner-Company is also not in existence. Therefore, this Court is inclined to interfere with the matter and grant appropriate relief. 6. Accordingly, both the Writ Petitions are allowed and the impugned orders are set aside and the petitioner is granted waiver of additional penalty and interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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