Continuing Default - Year 2003 - Judgments

Feb 11 2003 (HC)

Commissioner of Income-tax Vs. Capital Electronics (Gariahat)

Court: Kolkata

Decided on: Feb-11-2003

Reported in: (2003)181CTR(Cal)402,[2003]261ITR4(Cal)

..... on monthly basis that imposition of penalty is not confined to the first default but with reference to the continued default was obviously on the footing that non compliance with the obligation of ..... making a return was an infraction as long as the default continued if a duty continued from day .....

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Dec 19 2003 (SC)

Ganga Retreat and Towers Ltd. and anr. Vs. State of Rajasthan and ors.

Court: Supreme Court of India

Decided on: Dec-19-2003

Reported in: 2004(2)AWC1117(SC); 2004(1)CTLJ104(SC); JT2003(10)SC232; 2003(10)SCALE898; (2003)12SCC91; 2004(2)LC933(SC)

..... voluntary and intentional relinquishment or abandonment in known existing legal right there were persistent and continuous defaults even if the past lapses were taken to have been waived by the state it ..... observed by the court that the state could not be compelled to condone the continues wrong and defaults of the appellants to their disadvantage and detriment observations quoted above are of no .....

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Apr 30 2003 (TRI)

Mr. Satyadeva Prakash Sinha, Ms. Vs. Securities and Exchange Board of

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Decided on: Apr-30-2003

Reported in: (2003)4CompLJ491SAT

..... merchant submitted that the adjudicating officer has worked out the quantum of penalty on a continuing default basis ignoring the decision of the tribunal in j m financial amp investment consultancy services ..... under sub regulation 3 is not of a continuing nature after acquisition and therefore penalty cannot be decided on the basis of per day default post acquisition as decided by the adjudicating .....

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Apr 01 2003 (TRI)

Satyadeva Prakash Sinha Vs. Securities and Exchange Board of

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Decided on: Apr-01-2003

Reported in: (2003)44SCL381SAT

..... merchant submitted that the adjudicating officer has worked out the quantum of penalty on a continuing default basis ignoring the decision of the tribunal in j m financial amp investment consultancy services ..... under sub regulation 3 is not of a continuing nature after acquisition and therefore penalty cannot be decided on the basis of per day default post acquisition as decided by the adjudicating .....

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Jan 16 2003 (HC)

Kanoi Industries P. Ltd. Vs. Assistant Commissioner of Income-tax

Court: Kolkata

Decided on: Jan-16-2003

Reported in: (2003)182CTR(Cal)427,[2003]261ITR488(Cal)

..... with the date on which the amount is paid this shows that the concept of continuing default is in built in the section similarly in section 221 1 there is in term ..... a reference to a continuing default and the section empowers the assessing officer to levy penalty from time to time so .....

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Sep 26 2003 (HC)

Jindal Photofilms Ltd. Vs. State of Kerala and ors.

Court: Kerala

Decided on: Sep-26-2003

Reported in: [2006]146STC499(Ker)

..... in the case of a continuing default amount at such rate for every day during which the default continues as the assessing authority may ..... single judge considered the explanations of the appellant about the default as follows the petitioner is a limited company and ..... collection of tax including penal provisions meant to deal with defaulters provision is also made for charging interest on delayed .....

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Dec 02 2003 (HC)

Rajesh Kumar Vs. Deputy Commissioner of Income Tax

Court: Delhi

Decided on: Dec-02-2003

Reported in: (2004)186CTR(Del)663; [2004]271ITR494(Delhi)

..... is clear that non payment of self assessment tax is a continuing default the wrong commences from the date of the default and continues from month to month until the compliance is made and ..... shall be recovered from him by way of penalty for every month during which the default continues provided that before levying any such penalty he shall be given a reasonable opportunity of .....

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Sep 17 2003 (TRI)

Cci Presstress Ties Pvt. Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-17-2003

Reported in: (2003)(158)ELT636TriDel

..... evasion in this case the default is not of an isolated nature but involves a series of five continuous defaults therefore penalty has been ..... at to condone the acts of commission and omission the contravention continues to exist and voluntary payment before issue of show cause ..... the consequences stipulated in rule 8 have to follow the specific default listed in rule 8 4 is with reference to failure .....

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Apr 24 2003 (HC)

Chandmani Tea Company Ltd. and Vs. the Registrar of Companies and anr.

Court: Kolkata

Decided on: Apr-24-2003

Reported in: (2003)3CALLT93(HC)

..... by the directors of the said company moreover in the said case there had been continuous defaults despite repeated undertakings given before this court considering such facts and circumstances of the case ..... had acted honestly and fairly and even after his honest and fair act the default act the default was committed for some unavoidable circumstances iii non compliance of such statutory requirements .....

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Apr 24 2003 (HC)

Tapan Kumar Chowdhury Vs. Registrar of Companies and anr.

Court: Kolkata

Decided on: Apr-24-2003

Reported in: [2003]114CompCas631(Cal),[2004]50SCL283(Cal)

..... by the directors of the said company moreover in the said case there had been continuous defaults despite repeated undertakings given before this court considering such facts and circumstances of the case ..... applicant had acted honestly and fairly and even after his honest and fair act the default was committed for some unavoidable circumstances iii non compliance with such statutory requirements by .....

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