PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

6 of the Act of 2000 cannot be interpreted to create a provision of penalty which otherwise does not exist in the Act of 2000. 14. When a Statute levies tax, interest or penalty, it does so by inserting a charging Section by which a liability is created or fixed and then proceeds to provide machinery to enforce the liability