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          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.

          <h1>Person responsible for collection and payment of securities transaction tax designated as managing or whole-time director, subject to board authorization.</h1> The person responsible for collection and payment of securities transaction tax in an insurance company is the managing director or a whole-time director, as defined in the Companies Act, duly authorised by the Board of Directors of such company, in respect of obligations under sub-sections (2), (3) and (4) of section 100 of the Act.

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