Section 36(1). Mode and time of recovery

{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "36",
        "title": "Section 36(1). Mode and time of recovery",
        "chapter": null,
        "content": "When an assessee is in default in making a payment of agricultural income-tax, the Agricultural Income-tax Officer may, in his discretion, direct that, in addition to the amount of arrears, a sum not exceeding that amount shall be recovered from the assessee by way of penalty.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 1040
    },
    "prev_section": "35",
    "next_section": "36"
}