Review of Action Taken Report (ATR) on the Minutes of the Conference of Chief Commissioners and Directors General held on 28-8-2012 - Waiver of arrears of penalties on individuals who are no more - Regarding.
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Recovery of penalties: no uniform waiver for deceased individuals; field formations to pursue arrears per law and case law. Recovery of penalties imposed on deceased individuals is subject to conflicting High Court rulings; applicability depends on the facts of each case. No new central instruction will be issued; field formations should realise arrears in accordance with statutory provisions and relevant judicial pronouncements.
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.
Recovery of penalties: no uniform waiver for deceased individuals; field formations to pursue arrears per law and case law.
Recovery of penalties imposed on deceased individuals is subject to conflicting High Court rulings; applicability depends on the facts of each case. No new central instruction will be issued; field formations should realise arrears in accordance with statutory provisions and relevant judicial pronouncements.
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