Trust Administrator Not Liable for Tax Non-Deduction; Court Rules No Personal Responsibility in Non-Criminal Proceedings.

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....Personal liability of administrator of trust for non deduction of tax at source - Principal Officers - The proceedings initiated is not a criminal proceeding. Under these circumstances the impugned proceedings could not have been initiated against the Administrator, who was only acting as an employee of the Trust, as no payments were made to in his individual capacity and the payments were made by the Trust. - HC....