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2002 (10) TMI 83 - RAJASTHAN HIGH COURTFailure To Deduct Tax – penalty - we are satisfied that the interest of justice will serve in case this appeal is disposed of in terms that the recovery of the amount of penalty imposed shall remain stayed for six months or till the date the application of the appellant is decided by the Chief Commissioner of Income-tax, Rajasthan, Jaipur, whichever is later. - The officers of the State Government, who are responsible for filing of the TDS returns are to be informed and made known that in case the delay is made in the submission thereof and the penalty is levied for their act or omission they shall be personally liable for the payment of amount of the penalty. It cannot be and shall not be the burden of the State Government. The State Government is not in any manner responsible for this delay. Where delay is there certainly it would have been as a result of negligence, carelessness, inaction and omission on the part of its officer which cannot be taken to be an act in discharge of his official duty and thus the State Government cannot be vicariously made liable. The Chief Secretary of the State of Rajasthan is expected to make it clear to the officers of the State Government by issuing an appropriate circular, order or direction as the case may be.
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