2019 (5) TMI 638

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....Standing Counsel for Mr. Soheb Hossain, Sr. Standing Counsel for R-2 & R-3. ORDER C.M. APPL. 19568/2019 (exemption) 1. Allowed, subject to just exceptions. C.M. APPL. 19569/2019(delay) 2. For the reasons explained in the application, the delay in filing the review petition is condoned and the application is allowed. REVIEW PET. 180/2019 in W.P. (C) 9410 of 2014 & C.M. APPL. 19567/2019(s....

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....rux of the challenge is to the requirement under Section 234 E (1) of the Act that a uniform penalty of Rs. 200 for every day during which the default continues is payable for the late furnishing of statements within the time prescribed under Section 200 (3) and the proviso to Section 206 C (3) of the Act. It is pointed out that between 1st July 2012, when the provision was introduced, till 1st Oc....

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....e Petitioner would also be liable under Section 271 H of the Act. 9. The central point urged by the Petitioner is that although the title to Section 234 E of the Act and the provision itself uses the word 'fee' to describe the levy, it is in fact in the nature of penalty. Therefore, according to him, applying the law in relation to the distinction between a 'tax' and a 'fee' alone will not be app....