https://www.taxtmi.com/caselaws?id=468454 Imprisonment in default of payment of fine is distinct from substantive imprisonment and, absent express statutory power, cannot be directed to run concurrently with other default sentences. The Court held that concurrent running would dilute the deterrent effect of fine and is not permitted under the sentencing scheme. At the same time, the quantum of default imprisonment may be moderated on relevant sentencing considerations, including the offender's financial condition, without disturbing the fine itself. Applying that principle, the Court reduced the aggregate default term while maintaining the fines and the convictions, and the appeal succeeded only to that limited extent. en-us Thu, 20 Sep 2018 00:00:00 +0530 Thu, 07 May 2026 11:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468454 Imprisonment in default of payment of fine is distinct from substantive imprisonment and, absent express statutory power, cannot be directed to run concurrently with other default sentences. The Court held that concurrent running would dilute the deterrent effect of fine and is not permitted under the sentencing scheme. At the same time, the quantum of default imprisonment may be moderated on relevant sentencing considerations, including the offender's financial condition, without disturbing the fine itself. Applying that principle, the Court reduced the aggregate default term while maintaining the fines and the convictions, and the appeal succeeded only to that limited extent. Case-Laws Income Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468454