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2019 (5) TMI 638 - HC - Income TaxConstitutional validity of Section 234E - late furnishing of statements within the time prescribed under Section 200 (3) and the proviso to Section 206 C (3) - as urged that although the title to Section 234 E of the Act and the provision itself uses the word ‘fee’ to describe the levy, it is in fact in the nature of penalty, therefore applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity of such provision - as seeked to distinguish the judgments of the High Courts of Rajasthan, Karnataka and Kerala that have negatived the challenge to the constitutional validity of Section 234 E - HELD THAT:- The judgment under review proceeds essentially on the basis that the challenge to the provision is because it does not satisfy the pre-requisites in law to be considered as a ‘fee’. The other points now urged, although forming part of the petition, were perhaps not urged during oral arguments and therefore not considered. Nevertheless, the Court is of the view that the said points do require another detailed examination. Accordingly, the judgment BISWAJIT DAS VERSUS UNION OF INDIA & ORS. [2019 (1) TMI 604 - DELHI HIGH COURT] is recalled. The review petition is allowed
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