Failure to remit inland air travel tax triggers criminal liability, imprisonment and fines, and personal corporate officer accountability. Sections 46B and 46C establish criminal liability for carriers who fail to remit inland air travel tax: non-payment is an offence punishable by imprisonment and fine. Corporate entities are liable, and persons in charge of company business are deemed guilty unless they prove lack of knowledge or that they exercised all due diligence. Directors, managers, secretaries or other officers are also personally liable where the offence resulted from their consent, connivance or negligence. 'Company' includes firms and associations; a partner is treated as a director for a firm.
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.
Failure to remit inland air travel tax triggers criminal liability, imprisonment and fines, and personal corporate officer accountability.
Sections 46B and 46C establish criminal liability for carriers who fail to remit inland air travel tax: non-payment is an offence punishable by imprisonment and fine. Corporate entities are liable, and persons in charge of company business are deemed guilty unless they prove lack of knowledge or that they exercised all due diligence. Directors, managers, secretaries or other officers are also personally liable where the offence resulted from their consent, connivance or negligence. "Company" includes firms and associations; a partner is treated as a director for a firm.
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