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UNIVERSAL SUPPLY CORPORATION versus STATE OF RAJASTHAN


Crimes and prosecutions are deducted by tax but not deposited with the Central Government in a timely manner. Interest / penalty proceedings and prosecution are separate and independent or interest on others under section 2011 (1A). Receiving the costs of the Indian Income Tax Act, 1961, the prosecution does not come to an end, not initiating penal proceedings does not imply that there was no legal requirement for pre-determined good and for good reason. Took notice before commencing criminal proceedings against the Indian Income Tax Act, 1961, Section 194A. Go 200, 201 (1A), 276, 278B and 279 Indian Income Tax Rules, 1962, R30 (1) (B) (i) Indian Criminal Code of Conduct, 1973, section 482

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