22. Any assessee objecting to the amount of penalty imposed upon him under section 21 or denying any liability for such penalty may, within 30 days of the date of receipt of the notice of demand under the said section, appeal to the Commissioner and the provisions of sub-sections (2) to (4) of section 11 shall thereupon mutatis mutandis apply:
Provided that where on an appeal under section 11 or on an application for revision under section 12 the assessment made under section 8 has been set aside or the amount of holding tax has been reduced, the penalty imposed under section 21 shall be deemed to have been written off or reduced proportionately, as the case may be.
Provided that where on an appeal under section 11 or on an application for revision under section 12 the assessment made under section 8 has been set aside or the amount of holding tax has been reduced, the penalty imposed under section 21 shall be deemed to have been written off or reduced proportionately, as the case may be.
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Next · Section 23Recovery of sum payable under this Act, U.P. Act III of 1901, U.P. Act I of 1951. →All sections / सभी धाराएँTHE U.P. LARGE LAND HOLDINGS TAX ACT, 1957 →
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Section 1 · Short title, extent and commencementSection 2 · Definition, U.P. Act III of 1901, Act XI of 1922, U.P. Act l of 1951, Act II of 1912, Act XI of 1932, Act V of 1908, U. P. Act III of 1901, U.P. Act XVII of 1939, U.P. Act I of 1951,Section 3 · Charge of Holding Tax.Section 4 · Land Holding, Act XXI of 1860.Section 5 · Annual value.Section 6 · Assessing authority.Section 7 · Notice regarding return of land holdings.Section 8 · Assessments.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.