https://www.taxtmi.com/caselaws?id=7902 Failure to deduct and remit dividend tax was treated as a continuing statutory default until performance, so the amended penal provision could still support prosecution and the committal order could not be quashed on that ground. Article 20(1) was held not to bar the prosecution at the committal stage, because it prohibits conviction or enhanced punishment under an ex post facto law, not the trial itself. The complaint was also treated as valid where it was launched on the Commissioner's written authority, and the available statements and oral evidence were sufficient at that stage to make out a prima facie case that the accused was the principal officer. The revisional challenge therefore failed. en-us Fri, 19 Jun 1970 00:00:00 +0530 Mon, 23 Mar 2009 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7902 Failure to deduct and remit dividend tax was treated as a continuing statutory default until performance, so the amended penal provision could still support prosecution and the committal order could not be quashed on that ground. Article 20(1) was held not to bar the prosecution at the committal stage, because it prohibits conviction or enhanced punishment under an ex post facto law, not the trial itself. The complaint was also treated as valid where it was launched on the Commissioner's written authority, and the available statements and oral evidence were sufficient at that stage to make out a prima facie case that the accused was the principal officer. The revisional challenge therefore failed. Case-Laws Income Tax Fri, 19 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7902