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TMI Blog1973 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Public Demands Recovery Act and the certificate officer allowed payment to be made in installments, whether penalty can be levied by Assistant Controller for non-payment of installments as allowed by him - - - - - Dated:- 7-2-1973 - Judge(s) : SABYASACHI MUKHERJEE. JUDGMENT SABYASACHI MUKHARJI J.-The petitioner in this application challenges three orders, namely, orders dated 30th of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as the petitioner had failed to pay the balance in accordance with the instalments granted, a certificate under the Bengal Public Demands Recovery Act was forwarded for Rs. 97,239.30 on the 30th of April, 1960. On the 9th of July, 1960, the certificate officer issued notice under section 7 of the Bengal Public Demands Recovery Act on the petitioner. On the 20th October, 1960, the certificate off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when an assessee " is in default " in making the payment of income tax and by virtue of section 73(5) of the Estate Duty Act, 1953, such power can also be exercised when an assessee is in default in payment of the dues under the Estate Duty Act. But, it was contended that when instalments had been granted by the certificate officer under the Bengal Public Demands Recovery Act, the petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the provisions of the Bengal Public Demands Recovery Act. The time for imposing penalty is regulated by the Provisions of the Indian Income-tax Act, 1922, read with the Estate Duty Act, 1953. It is independent of the certificate proceedings. When an assessee is in default he incurs the liability of having certificate proceedings initiated against him as also of the penal provisions contemplat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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