Thursday, October 16, 2014

Penalty for evasion Evasion of Duty/Tax

The High Court of Punjab & Haryana has held that rules 96ZO(3), 96ZP and 96ZQ, up to extent of providing for mandatory minimum penalty without mens rea and without any element of discretion, are excessive and unreasonable restriction on fundamental rights and are, accordingly, ultra vires Act and Constitution.

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