Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: TDS :: empanelment :: list of goods taxed at 4% :: form 3cd :: TAX RATES - GOODS TAXABLE @ 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: cpt :: ACCOUNTING STANDARDS :: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: articles on VAT and GST in India :: ACCOUNTING STANDARD :: VAT Audit :: due date for vat payment
 
 
« News Headlines »
 Govt to simplify income tax laws, sets up task force under taxman Arbind Modi to study overhaul
 Infosys to configure GST network for filing returns
 Save income tax through mutual fund investment. All you need to know
 Income tax returns (ITR): On sale of property, here is what you should know
 Section 35 of the Income-tax Act?
 Notification regarding extension of last date w.r.t submission of closing stock by dealer.
 Integrated Goods and Services Tax (IGST) Rules, 2017 (As on 15.11.2017)
 Central Goods and Services Tax (CGST) Rules,2017 (As on 15.11.2017)
  101st Constitution Amendment Act, 2016
 Pr. Commissioner Of Income Tax-6 Vs. Mccain Foods India Pvt. Ltd.
 Section 10 of the Income-tax Act, 1961

SC upholds sacking for tax delay
March, 11th 2009

If you are in the armed forces, pay your taxes on time or you may be asked to hang up your boots. The Supreme Court has upheld a decision of the Indian Air Force (IAF) to retire an officer for delayed payment of property tax.

A bench headed by Justice Arijit Pasayat did not find any fault with the IAF, which treated delayed payment of property tax by IAF officer Praveen Bhatia as misconduct and handed down a punishment of compulsory retirement. He was not even given  pension benefits as he had not completed 20 years of service.

The verdict widens the scope of misconduct and gives more discretion to the armed forces in disciplinary action.

The IAF had said that Bhatias conduct in belated payment of property tax between 1981 and 1986 was most unbecoming of an officer of the Air Force and amounted to misconduct within the meaning of the Air Force Rules, 1969.

Bhatia, who was commissioned in IAF in July 1973, had contended that his offence wasnt serious enough to warrant such a grave punishment.

But the court upheld the order of the Bombay High Court that rejected his contention.

The power of the court to interfere with the quantum of punishment is extremely restricted and only when the relevant factors have not been considered the court can direct re-consideration or in an appropriate caseindicate the punishment to be awarded; and that can only be in very rare cases, the bench said.

The court took note of the fact that though Bhatia was aware that the prescribed period for filing property return was six months, but chose not to file any return. Even during the course of enquiry no return was filed and he ultimately filed it only after a show cause notice was issued to him.

The court said, though incapable of precise definition, the word misconduct on reflection receives its connotation from
the context, the delinquency in performance and its effect on the discipline and the nature of duty.

Trouble started for Bhatia when his father-in-law, a government contractor, sought the IAF officers help in securing him contracts. When Bhatia did not help his father-in-law, the latter lodged a complaint against him with the IAF that he mistreated his wife.

The complaints led to disclosure of certain acts of omission and commission on the part of Bhatia, including non-payment of property tax.

Though, the IAF refused to act on the father-in-laws complaint against Bhatia but constituted a Court of Inquiry to probe the other acts of omission and commission.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Mission

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions