Discretion to impose fines must be recorded when declined, otherwise audit may object to undocumented decisions. Section 285A(2) vests the Commissioner with discretion to impose a daily fine for breaches of Section 285A(1); Commissioners must ensure defaults are brought to their notice. If the Commissioner decides not to impose a fine, a contemporaneous record of that conscious decision and its rationale must be placed on file. Proper, documented exercise of this discretion will normally preclude Audit from questioning the Commissioner's judicial exercise of discretion.
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.
Discretion to impose fines must be recorded when declined, otherwise audit may object to undocumented decisions.
Section 285A(2) vests the Commissioner with discretion to impose a daily fine for breaches of Section 285A(1); Commissioners must ensure defaults are brought to their notice. If the Commissioner decides not to impose a fine, a contemporaneous record of that conscious decision and its rationale must be placed on file. Proper, documented exercise of this discretion will normally preclude Audit from questioning the Commissioner's judicial exercise of discretion.
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