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1981 (4) TMI 4 - SUPREME COURT
Tribunal hold that the offence relating to the omission to file the wealth-tax returns was a continuing offence - default complained of is one falling under s. 18(1)(a) - penalty will be imposed according to law applicable on force on last date on which return had to be filed - Neither the amendment made in 1964 nor the amendment made in 1,969 has retrospective effect, hence not applicable