Denial of tax clearance for penalised contractors restricts government contracting after penalty or conviction. Denial of income-tax clearance certificates is required for contractors penalised for concealment or convicted for specified tax or penal offences on or after April 1, 1975; the prohibition lasts three years from the penalty order (or Tribunal confirmation if appealed) or from the conviction order, and where both penalty and conviction arise it runs from the earlier of conviction or Tribunal confirmation. The clearance application form was amended to require disclosure of penalties, convictions, five-year contract receipts, assessment particulars and partner details, and the revised proforma is mandatory for subsequent applications.
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.
Denial of tax clearance for penalised contractors restricts government contracting after penalty or conviction.
Denial of income-tax clearance certificates is required for contractors penalised for concealment or convicted for specified tax or penal offences on or after April 1, 1975; the prohibition lasts three years from the penalty order (or Tribunal confirmation if appealed) or from the conviction order, and where both penalty and conviction arise it runs from the earlier of conviction or Tribunal confirmation. The clearance application form was amended to require disclosure of penalties, convictions, five-year contract receipts, assessment particulars and partner details, and the revised proforma is mandatory for subsequent applications.
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