M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA
WP/14296/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
b)
The imposition of a `fee’ on tax
deductors without any corresponding
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service being rendered to them is
wholly
unjustified
and
leads
to
arbitrary and high pitched demands
being raised under the Act, more so
without an opportunity of hearing
being extended to the deductors.
(c)
For levy of `fee’ services should
be rendered by the State
