(1) Where any tax or other dues payable under this Act is Mode ofnot paid on or before the due date the person shall be deemed to rccovexy.be in default.
(2) Where a person is in default, the assessing: authority mayin his discretion direct that, in addition to the amount due, a sumnot exceeding the amount of tax in arrear shall be recovered fromthe defaulter by way of penalty:
Provided that before directing the recovery of any such penaltythe assessee shall be given a reasonable opportunity of beng heard.
(3) Where a person is in default, the assessing authority shall-- Unless action has been taken under section 12, order that theamount due shall be recoverable as an arrear of land revenue andshall proceed to realise the amount due as such. '
21. Any person who has paid any tax or penalty in excess of Refundthe amount due under this Act may, within ninety days of the. Service of the order of assessment or that passed on appeal orrevision 'as the (case may be, apply for a refund and the amount-,paid in excess shall be refund accordingly.
CHAPTER VII > OFFENCES AND PENALTIES L 22. Whoever—- Fannie to(it) fails,- withoht itea_s”o'nzible 'eause, to submit due time gjkc’emhs’any return required by or under the provisions of this ‘Act or submits a false return; or
(b) fails 'or neglects; iWithontxreascmable cause, to comply' with ‘any recjuirem'ent made ’of, or any obligation laidon him under 'the provisions. of this Act, or
(c) fraudulently evades payment of any tax or advancetax ‘due under this ‘V‘Aetlor. conceals his liability to such., rtax shall, [on convictionfiefore a Magistrate and inaddition to any tax or penalty 01‘ both that may be duefrom him, be punishable, with imprisonment which mayextend to one ‘month or with fine not exceeding onethousand rupees or with both.
CHAPTER 'VIII - MISCELLANEOUS
23. The appellate authority, the assessing authority and" the Powers. torevisi‘onal authority shall, for the .,.i,i;:poses 'of this Act haVe the ‘ake et‘l’menmSame powers as are vested in a Civi .IECQLlle under the Code of5Ciyi1 gnofialifosfm'Procedure. 1908, when trying a siiitm'iingvi‘espeet of the tollmvingm;;*‘?ers namely :— Information to be furnished by the principal Officer.
Suits in Civil Courts to be barred.
Computing the'period of limitation.
Place of assessment.
Power to make rules.
10
(u) enforcing the atti-mlzmee of any person and exmnlnini‘: himon oath or allirmation;'
(b) requiring the discovery and production of documents;(c) receiving evidence on affidavit; '
(d) issuing commissions for the examination of witnesses.
24. The assessingr authority may demand from the principalofficer of any Government, local authority, company, farm or otherassociation of persons the names and complete addresses of all orany’ of the persons who have been or are, in the employment ofsuch‘ Government, local authority, company, firm or otherassociation of persons and such principal ollieer shall thereuponfurnish assessing authority under the names and addresses sodemanded.
25. No suit shall be brought in any Civil Court to set asideor modify any assessment made or order passed under the provisionof this Act and no prosecution, suit or other proceedings shall lieagainst any officer of the Government for anythilng in good faithdone or intended to be done with this Act or the rules madethereunder.
26. In computing the period of limitation prescribed for anappeal or revision, the day on which the order complained of wasmade and the time requisite for obtaining a copy of such ordershall be excluded. '
27. Any person liable to pay tax under this Act shall ordinarilybe assessed by the assessing authority of the area in which hecarries on 'a trade or follows a profession or calling or Is inemployment.