TMI Blog2008 (11) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... educt or to deposit the deducted tax as the proviso to the section relaxed to rigour.the provision could not be held to be harsh as one would get the benefit of deduction even in the subsequent year. The plea that there was genuine justification for not complying with the provision of tax deduction at source was a matter to be examined by the competent authority. There was no inherent lack of jurisdiction in the legislature enacting the provision providing penalty for evasion of statutory liability - 19718 of 2008 - - - Dated:- 20-11-2008 - ADARSH KUMAR GOEL, MITTAL L. N. JJ S.K. Mukhi for the petitioner. JUDGMENT The judgment of the court was delivered by Adarsh Kumar Goel J. - This petition seeks quashing of notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the income chargeable under the head "Profits and gains of business or profession",- . . . (ia) any interest, commission or brokerage, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed under sub-section (1) of section 200 : Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or, has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a matter to be examined by the competent authority. 9. We are unable to hold that there is inherent lack of jurisdiction, in the Legislature, in enacting the provision providing for penalty for evasion of statutory liability. 10. Learned counsel for the petitioner also contended that much lesser penalties are provided in different situations and on that account, the impugned provision be declared to be discriminatory. 11. We are unable to accept this submission. No doubt, article 14 is applicable to a taxing statute but greater latitude is permissible for the Legislature in dealing with complex situations in fiscal matters. In State of West Bengal v. Kesoram Industries Ltd. [2004] 266 ITR 721 ; AIR 2005 SC 1646, reiterating the earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
