Once a statute requires to pay tax and stipulates period within which such payment is to be made, the payment must be made within that period. If the payment is not made within that period, there is default and an appropriate action can be taken under the Act. Interpretation canvassed by the learned counsel would make the provision relating to prosecution nugatory.''
ollowing the dictum laid down by the Hon'ble Supreme Court in Madhumilan Syntexcase[supra], these Criminal Original Petitions are dismissed. Consequently, connected Miscellaneous Petitions are closed.
7.At this juncture, the learned counsel appearing for the petitioners would submit that the personal appearance of the petitioners 2 and 3 before the trial Court may be dispensed with unless their appearance before the Court is essential and warranted.
8.Taking into consideration of the said request, the petitioners 2 and 3 are given liberty to file a petition under Section 205 Cr.P.C., and if any such application is filed, the learned Magistrate may consider such application and pass appropriate orders.
Section 279 of Income Tax Act, 1961—Penalty - Aggrieved by the penal action initiated by the IT Department against the petitioners for non remittance of TDS in time, the criminal original petitions are filed under Section 482 of Cr.P.C., to quash the criminal proceedings in C.C.No.23 of 2016 dated 27.11.2015 relating to Assessment Year 2013-14 on the file of the first respondent in the Court of the Judicial Magistrate No. 1, Tiruchirappalli. Once a statute requires to pay tax and stipulates period within which such payment is to be made, the payment must be made within that period. If the payment is not made within that period, there is default and an appropriate action can be taken under the Act. Supreme Court in case of Madhumilan Syntex Ltd., and another Vs. Union of India and another reported in 2007 (11) SCC 297, held that the contention of the assessee that since TDS had already been deposited to the account of the Central Government, there was no default and no prosecution can be ordered cannot be accepted. Thus, following the the dictum laid down by the Supreme Court in Madhumilan Syntex case [supra], Criminal Original Petitions are dismissed. - VASAN HEALTHCARE PRIVATE LIMITED V/s DEPUTY CIT - [2020] 23 ITCD Online 100 (MAD)
Once a statute requires to pay tax and stipulates period within which such payment is to be made, the payment must be made within that period. If the payment is not made within that period, there is default and an appropriate action can be taken under the Act. Interpretation canvassed by the learned counsel would make the provision relating to prosecution nugatory.''
ollowing the dictum laid down by the Hon'ble Supreme Court in Madhumilan Syntexcase[supra], these Criminal Original Petitions are dismissed. Consequently, connected Miscellaneous Petitions are closed.
7.At this juncture, the learned counsel appearing for the petitioners would submit that the personal appearance of the petitioners 2 and 3 before the trial Court may be dispensed with unless their appearance before the Court is essential and warranted.
8.Taking into consideration of the said request, the petitioners 2 and 3 are given liberty to file a petition under Section 205 Cr.P.C., and if any such application is filed, the learned Magistrate may consider such application and pass appropriate orders.
Section 279 of Income Tax Act, 1961—Penalty - Aggrieved by the penal action initiated by the IT Department against the petitioners for non remittance of TDS in time, the criminal original petitions are filed under Section 482 of Cr.P.C., to quash the criminal proceedings in C.C.No.23 of 2016 dated 27.11.2015 relating to Assessment Year 2013-14 on the file of the first respondent in the Court of the Judicial Magistrate No. 1, Tiruchirappalli. Once a statute requires to pay tax and stipulates period within which such payment is to be made, the payment must be made within that period. If the payment is not made within that period, there is default and an appropriate action can be taken under the Act. Supreme Court in case of Madhumilan Syntex Ltd., and another Vs. Union of India and another reported in 2007 (11) SCC 297, held that the contention of the assessee that since TDS had already been deposited to the account of the Central Government, there was no default and no prosecution can be ordered cannot be accepted. Thus, following the the dictum laid down by the Supreme Court in Madhumilan Syntex case [supra], Criminal Original Petitions are dismissed. - VASAN HEALTHCARE PRIVATE LIMITED V/s DEPUTY CIT - [2020] 23 ITCD Online 100 (MAD)