SRI. FATHERAJ SINGHVI vs. UNION OF INDIA
WP/41614/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
13.
The
main
thrust
of
the
arguments
addressed by the learned advocates appearing on behalf
of the petitioners as noticed hereinabove is that the levy
of fee under Section 234E for default in furnishing the
statements is in the guise of penalty and there is no
nexus to the services rendered by the department. In
100
order to examine