WHAT IS THE FIRST OFFENCE ?
jiwan
(Querist) 30 March 2010
This query is : Resolved
Dear All,
Under the statistics dept law , if we could not file annual return in prescribed time , we have to pay penalty u/s 8
as :- he shall for each such offence be punishable with fine which may extend to five hundred rupees and in the case of a continuing offence to a further fine which may extend to two hundred rupees for each day after the first during which the offence continues.
ques. he issue notice us for filing return (for 2007-08 ) upto 30.04.09 , but we could not file this return on this time,and now he asking for penalty .
1- which amt.of penalty we have to pay ?
2- what is mean of first offence ,dept has issue only one notice
Raj Kumar Makkad
(Expert) 31 March 2010
1. You have to deposit penalty w.e.f. 30.04.2009 till the date of filing of return @ Rs. 200/- per day.
2. You have defaulted in such matters for the first time so this is first offence but if you again commit the similar offence then it shall be treated continuation of offence and next penalty shall be imposed thereon.
Kumar Thadhani
(Expert) 05 April 2010
THE AMOUNT OF PENALTY HAS BE PAID AS AND WHEN AS OPINED EXPERT MR MAKKAD. IN CASE OF SIMILIAR OFFENCE IS IS KNOWN AS DETERRENT OFFENCE AND THE PENALTY IS IMPOSED HEAVILY.
