MISUSE OF ELECTRICITY - PROSECUTION OF CONSUMER
The High Court of Kerala given a ruling under OP No 4247 of 2001 (E) order dated 5 Dec 2008 in connection with misuse of electricity by inspection of Anti power Theft Squad in consumer premises.
" The Explanations appended to section 271(1)(c) of the Income Tax Act 1961 indicate the element of strict liability on the assesses for concealment or for giving inaccurate particulars while filing the return. The object behind the enactment of Section 271(1) (c) read with the Explanations indicates that the section has been enacted to provide for a remedy for loss of revenue. The penalty under that provision is a civil liability. Willful concealment is not an essential ingredient for attracting civil liability as is the case in the matter of prosecution under section 276 C".
Fixed charges are capital investment and Energy charges for running cost. The aim Electricity Board penalizing to the consumer in normal cases for concealment in giving inaccurate particulars while filing Income Taxes Return to the Central Government. Read Income Tax Act 1961 Section 127(1) (c)
The High Court of Kerala given a ruling under OP No 4247 of 2001 (E) order dated 5 Dec 2008 in connection with misuse of electricity by inspection of Anti power Theft Squad in consumer premises.
" The Explanations appended to section 271(1)(c) of the Income Tax Act 1961 indicate the element of strict liability on the assesses for concealment or for giving inaccurate particulars while filing the return. The object behind the enactment of Section 271(1) (c) read with the Explanations indicates that the section has been enacted to provide for a remedy for loss of revenue. The penalty under that provision is a civil liability. Willful concealment is not an essential ingredient for attracting civil liability as is the case in the matter of prosecution under section 276 C".
Fixed charges are capital investment and Energy charges for running cost. The aim Electricity Board penalizing to the consumer in normal cases for concealment in giving inaccurate particulars while filing Income Taxes Return to the Central Government. Read Income Tax Act 1961 Section 127(1) (c)
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