https://www.taxtmi.com/caselaws?id=40128 Under the Delhi Municipal Corporation Act, 1957, a distinction was drawn between offences punishable on conviction and a separate revenue penalty regime. Section 463 was treated as creating a criminal offence requiring prosecution before a competent Magistrate, while section 464 was read as authorising a monetary penalty imposed by the taxing authority itself. The Commissioner's executive powers and delegation provisions supported entrusting section 464 functions to taxing , and sections 469 and 470 did not remove that distinction. On that construction, prior criminal prosecution or conviction was not required for imposition of the section 464 penalty. en-us Tue, 01 Aug 1989 00:00:00 +0530 Tue, 22 Jul 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40128 Under the Delhi Municipal Corporation Act, 1957, a distinction was drawn between offences punishable on conviction and a separate revenue penalty regime. Section 463 was treated as creating a criminal offence requiring prosecution before a competent Magistrate, while section 464 was read as authorising a monetary penalty imposed by the taxing authority itself. The Commissioner's executive powers and delegation provisions supported entrusting section 464 functions to taxing , and sections 469 and 470 did not remove that distinction. On that construction, prior criminal prosecution or conviction was not required for imposition of the section 464 penalty. Case-Laws Income Tax Tue, 01 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40128