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TMI Blog2019 (5) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of penalty, therefore applying the law in relation to the distinction between a tax and a fee alone will not be apposite in testing the validity of such provision - as seeked to distinguish the judgments of the High Courts of Rajasthan, Karnataka and Kerala that have negatived the challenge to the constitutional validity of Section 234 E - HELD THAT:- The judgment under review proceeds es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R-1. Mr. Deepak Anand, Jr. Standing Counsel for Mr. Soheb Hossain, Sr. Standing Counsel for R-2 R-3. ORDER C.M. APPL. 19568/2019 (exemption) 1. Allowed, subject to just exceptions. C.M. APPL. 19569/2019(delay) 2. For the reasons explained in the application, the delay in filing the review petition is condoned and the application is all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 200A of the Act for Quarters 2, 3, 4 of Financial Year (FY) 2012-13 and Quarter 1 of FY 2013-2014. 7. The crux of the challenge is to the requirement under Section 234 E (1) of the Act that a uniform penalty of ₹ 200 for every day during which the default continues is payable for the late furnishing of statements within the time prescribed under Section 200 (3) and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 E (1) of the Act exceeds the TDS amount. Thirdly, it is pointed out that independent of Section 234 E (1) of the Act, for the same default the Petitioner would also be liable under Section 271 H of the Act. 9. The central point urged by the Petitioner is that although the title to Section 234 E of the Act and the provision itself uses the word fee to describe the levy, it is in fact i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er detailed examination. 11. Accordingly, the judgment dated 20th December 2018 is recalled. The review petition is allowed and W.P. (C) 9410 of 2014 is restored to file. The application is disposed of. W.P. (C) 9410 of 2014 12. The pleadings are complete and the written submissions are also on record. 13. The interim order dated 24th December 2014 made absolute on 14th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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