News Update

Cabinet approves 309 Km long new line between Mumbai and IndoreKGST - As is trite law, a suit filed prior has to be adjudicated so as to bar a suit filed subsequently & that doctrine of res judicata is inapplicable without a previous adjudication: HCCabinet approves seven major schemes for improving farmers' lives and livelihoodsGST - Adjournment was granted for two weeks but the proper officer passed the orders before the period was over - Orders set aside and matter remanded: HCCabinet approves one more semiconductor unit under ISMTurkey keen to join BRICS in effort to look beyond WestGST - Shipping bill can be considered as an application for refund of IGST in terms of rule 96: HCCabinet approves Digital Agriculture Mission with outlay of Rs. 2817 CroreIndia’s manufacturing PMI marginally down to 57.5 in AugustGST - Petitioner is permitted to pay amounts assessed in 24 equal monthly instalments together with interest - Recovery proceedings to be kept in abeyance: HCCCPA imposes penalty of Rs 5 Lakh on Shankar IAS AcademySC sets up Judge-headed panel to sort out protesting farmers’ grievancesGST - S.80 - Instalment facility granted to pay defaulted tax - If petitioner commits any default in payment of even a single instalment, it is open to respondents to proceed for recovery: HCPM to be on official tour to Singapore & Brunei between Sept 3 to 5GST - Allegation is that petitioner availed ITC in contravention of s.16 - Petitioner submits that they paid output tax without utilising ITC in question - Matter remanded: HCCBDT issues transfer order of 17 Addl / JCITsCBDT promotes 6 IRS officers as CCITThe making of an 'Input Service Distributor'President Murmu unwraps new Insignia and flag of Supreme Court of IndiaCBIC amends Sea Cargo Manifest & Transshipment Regulations‘Kavach’ system to be deployed in mission mode: Rail MantriMoS unveils New Single Unified Pension Form for Senior CitizensGST mop-up in August month rises to Rs 1.75 lakh crore

MESSAGE BOARD

   

Is proposed Section 78B of FA, 1994unconstitutional?


NOT UNCONSTITUTIONAL IF PENALTY IMPOSED IS LESSER

Article 20(1) of the Constitution of India provides that “no person shall be convicted of any offence except for violation of the law in force at the time of the commission of the act charged as an offence, nor be subjected to a penalty greater than that which might have been inflicted under the law in force at the time of the commission of the offence ”. In the present situation, while, as per section 78B, in the transitional phase provisions of proposed sections 76 and 78 shall apply, this cannot be said to be unconstitutional since the penalty in such cases under proposed sections 76 and 78 is likely to be lesser than imposable under the earlier sections 76 and 78. However, the author's contention finds force from the case of Ravinder Singh v. State of Himachal Pradesh (AIR 2010 SC 199) which has held that the sentence imposable on the date of commission of the offence has to determine the sentence imposable on completion of trial. Apparently, following the the Apex Court decision, even the benefit of smaller penalties cannot be given.

Suhrid Bhatnagar 01/03/2015

 

Back

TIOL Tube Latest

TIOL Tube brings you an interview with former US Secretary of Treasury, Mr. Larry Summers who was recently in Delhi.



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.