Declaration void for misrepresentation or noncompliance, leading to nonrecognition of the declaration under the Scheme. A declaration under the Scheme is void and deemed never made if procured by misrepresentation or suppression of facts, or made without payment of tax and surcharge, without imposition of penalty, or without depositing the required amount into the Deposit Scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration void for misrepresentation or noncompliance, leading to nonrecognition of the declaration under the Scheme.
A declaration under the Scheme is void and deemed never made if procured by misrepresentation or suppression of facts, or made without payment of tax and surcharge, without imposition of penalty, or without depositing the required amount into the Deposit Scheme.
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