1982 (9) TMI 53 - MADHYA PRADESH HIGH COURT

Extract:
.......e Act, the employer could not be held to be an assessee in default, then the provisions of sub-s. (1A) of s. 201 were not attracted. Our answers to questions Nos. 3 and 4, therefore, are in the negative and against the Department. Reference answered accordingly. In the circumstances of the case, parties shall bear their own costs of this reference.