1973 (6) TMI 22

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..... otice 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 relief with regard to the order of penalty dated September 10, 19 .....

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..... ficer 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 the principles of natural justice have got to be observed. Since no .....

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