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TMI Blog1979 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... 1977 as the complaints involved therein disclose common questions of law. The ITO, Central Circle II, Ludhiana, filed complaint under s. 276(b) and (d) read with s. 276B of the I.T. Act, 1961 (hereinafter called the Act), and s. 409, IPC, against the respondents alleging therein that since the deductions made at source had not been deposited in the Government treasury , the respondents be tried an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egular payments of salary could be made every month to the employees. There was considerable and varying delay in payment of salaries of various employees, Thus, this information cannot be furnished date-wise in respect of each employee. Whenever the salaries were paid, the concern did not have enough finance to pay the full salary. Thus only net salary after reducing the tax payable therefrom was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time, some of the deposits in respect thereof were made in the year 1969. This shows that the ingredients of the offences in question stood established on record by the document produced by the company itself. So far as the liability of the directors of the company is concerned, we might add that s. 278B which was brought on the statute book with effect from October 1, 1975, by the Taxation L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicial Magistrate and decline to allow the appeal as against the respondents Nos. 1 to 3, but we see no reason why respondent No. 4, i.e., the company itself, should be allowed to escape liability. Consequently, we hold this respondent guilty under s. 276(b) and (d) read with s. 276B of the Act and order it to pay a fine of Rs. 200 only. For similar reasons, Criminal Appeal No. 1208 of 1977 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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