https://www.taxtmi.com/caselaws?id=92455 Delay in depositing Foreign Travel Tax and in filing the return attracted mandatory penalty under the Finance Act, 1979 and the FTT Rules, 1979, because the statutory scheme required timely remittance of tax collected and monthly compliance. The Court held that the penalty provisions were strictly enforceable, that mens rea was irrelevant, and that only an opportunity of hearing was required before imposition. As the petitioner was heard and the explanation for delay was considered, the minimum statutory penalty was upheld and the challenge failed. en-us Thu, 08 Jul 1999 00:00:00 +0530 Wed, 02 Nov 2011 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92455 Delay in depositing Foreign Travel Tax and in filing the return attracted mandatory penalty under the Finance Act, 1979 and the FTT Rules, 1979, because the statutory scheme required timely remittance of tax collected and monthly compliance. The Court held that the penalty provisions were strictly enforceable, that mens rea was irrelevant, and that only an opportunity of hearing was required before imposition. As the petitioner was heard and the explanation for delay was considered, the minimum statutory penalty was upheld and the challenge failed. Case-Laws Indian Laws Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92455