where the assessee committed default in paying advance tax due [vide section 18A(6) or 18A(8) of the 1922 Act]. Charge of penal interest ... under section 18A(6) or 18A(8) was automatic; the said provision was amended with effect from 1st April, 1952. After the said amendment
advance tax which he was liable to pay.
8. s. 18A of the Indian Income-tax Act, 1922 (hereinafter referred ... broadly correspond respectively to s. 18A(6), s. 18A(7) and s. 18A(8) of the 1922 Act. During the assessment years in question
upholding the penalty imposed upon the petitioner under section 18A of the Karnataka Sales Tax Act, 1957. The facts in brief need be stated first ... paid by it. Close on the heels came penalty proceedings under section 18A of the Act which culminated in the issue of two separate orders
commits default in the payment of the advance tax demanded under section 18A of the Income-tax Act can be made liable ... previously assessed to income-tax was required under the provisions of section 18A of the Income-tax Act, to pay the advance
question is regarding the scope of section 18A of the Act.
2. The petitioner is the dealer in grey iron rough castings. Till the year ... ordered forfeiture of the said excess amount purporting to act under section 18A of the Act. Similar order of forfeiture was made in respect
misbranded,
adulterated or spurious [ Section 18(a)(i) ].
11. Section 18A of the Act casts a legal obligation on
every person to disclose ... whose name, address and particulars have
been disclosed to him under Section 18A i.e., the person
from whom the drug had been acquired
Subsection (1) of Section 17 .
5.5. He also relies upon Section 18A to contend that
a person shall cease to be a member ... Society in terms of Clause (iii) of
Sub Clause (A) of Section 18A when he incurs a
disqualification and cessation. This he relates
statement of objections, submitted that in view of
the bar under section 18A of the SC/ST Act, the
petitioner does not deserve ... been
enlarged on the relief of anticipatory bail.
5. Sections 18 and 18A of the SC/ST Act read as
below:
"18. Section
justified the action of
demanding betterment charges taking recourse of
5
Section 18A of the Karnataka Town and Country
Planning Act, 1961 ('the KTCP ... petitioner, on
receipt of this reply, again represented that Section 18A
of the Act would not empower the BBMP to demand
betterment charges
commits default in the payment of the advance tax demanded under S. 18A of the Income-tax Act can be made liable ... previosuly assessed to income-tax was required under the provisions of S. 18A of the Income-tax Act, to pay the advance
