{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "37",
        "title": "Section 37. Recovery of penalties",
        "chapter": null,
        "content": "Any sum imposed by way of penalty under the provisions of section 22 or section 36 shall be recoverable in the manner provided in this Chapter for the recovery of an arrear of tax.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 1100
    },
    "prev_section": "36",
    "next_section": "38"
}