https://www.taxtmi.com/caselaws?id=29219 Failure to deposit tax deducted at source was proved against the company on its own admissions and supporting records showing deduction from salaries and delayed non-deposit, so conviction for the substantive default was justified. Directors could not, however, be made criminally liable for those offences because the provision extending vicarious liability to persons in charge of the company came into force only later; applying it to offences from 1965 to 1969 would create unconstitutional ex post facto liability barred by Article 20. The company remained liable, while the directors were not. en-us Mon, 17 Dec 1979 00:00:00 +0530 Thu, 11 Mar 2010 14:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29219 Failure to deposit tax deducted at source was proved against the company on its own admissions and supporting records showing deduction from salaries and delayed non-deposit, so conviction for the substantive default was justified. Directors could not, however, be made criminally liable for those offences because the provision extending vicarious liability to persons in charge of the company came into force only later; applying it to offences from 1965 to 1969 would create unconstitutional ex post facto liability barred by Article 20. The company remained liable, while the directors were not. Case-Laws Income Tax Mon, 17 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29219