High Court decision on Section 140A(3) holding it unconstitutional

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..... s un-constitutional. The decision has not been accepted and a leave petition for appeal to the Supreme Court has been authorised. A copy of the notes recorded by the Ministry of Law in this connection is printed for information and guidance. Copy of Notes Recorded in the Ministry of Law, Justice and Company Affairs (Department of Legal Affairs) on 3-8-1973 on the CBDT file No.279/299/72-ITJ. T .....

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..... for delayed payment appears to have escaped the attention of the Court. 3. I would suggest that the appeal might be vigorously pursued. It does not appear to be necessary to amend the Act unless the Supreme Court upholds the view of the High Court. It may be desirable to take steps to expedite the grant of the certificate and the hearing of the appeal. - Circular - Trade Notice - Public Notic .....

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