https://www.taxtmi.com/caselaws?id=8943 Complaints for failure to deduct and deposit tax at source had to be instituted in compliance with the statutory authorisation requirement, and complaints filed through counsel without clear proof of proper institution were vulnerable. The criminal procedure followed was also unlawful because particulars of the offences were stated, pleas recorded, and sentences imposed in the absence of the complainant and, in several instances, the accused, without a valid order dispensing with attendance under the Code of Criminal Procedure, 1898. Each tax default was a distinct offence and vague, omnibus allegations without employee-wise and date-specific particulars could not sustain conviction. A continuing default could attract section 276B after it came into force, but a company or other juridical person could not be convicted under a provision mandating imprisonment. en-us Mon, 10 Jul 1972 00:00:00 +0530 Wed, 17 Jun 2009 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8943 Complaints for failure to deduct and deposit tax at source had to be instituted in compliance with the statutory authorisation requirement, and complaints filed through counsel without clear proof of proper institution were vulnerable. The criminal procedure followed was also unlawful because particulars of the offences were stated, pleas recorded, and sentences imposed in the absence of the complainant and, in several instances, the accused, without a valid order dispensing with attendance under the Code of Criminal Procedure, 1898. Each tax default was a distinct offence and vague, omnibus allegations without employee-wise and date-specific particulars could not sustain conviction. A continuing default could attract section 276B after it came into force, but a company or other juridical person could not be convicted under a provision mandating imprisonment. Case-Laws Income Tax Mon, 10 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8943