considering the representation of the applicant dated 10.6.2002 and his expression of repentance and seeking mercy in his representation dated 18.6.2002, the Disciplinary Authority ... taken note of the applicant's latter 18.6.2002 expressing repentance for his past, appealed and prayed for mercy to help him work again
Director
was that the appellant had not shown any sign of repentance
without informing him that his case would be dealt with
leniently ... showed an sign of repentance. In fact in the very
first reply he gave to the Director on being asked about the
incident which took
August. During the
above hearing he was not at all repentant or a apologetic about
what he had dene; In fact he was deflant ... Since the CO has neither realised his own mistake nor is
repentant of the same, there is every likelihood that he would
repeat the same
disclosure followed by payment of tax would be a token of his repentance and atonement for the tax evasion done by him in the earlier
prayer on face value, hoping that these are genuine cries of a repentant person determined to reform herself and not just smart talk ... plea and prayer of the assessee as genuine cries of a repentant person determined to reform herself. He, therefore, took a lenient view to help
public or private action. But we are constrained to observe that our repented attempts to behold errors, if any, have not met with success
recover any amount form the consumers and, therefore, the income, if any, repented income and not the real income.
19. From the combined reading
rather supports the complainants.
In such like cases, consumers must have to repent to bark up at wrong tree
i.e. promoters/builders
doubt about integrity should not be entertained merely on surmises. Nemo firut repente turpissimus no one becomes dishonest all of a sudden. It is stated
something else. Ld. Counsel referred that the locuspaetentiae means a place for repentance; an opportunity for changing one's mind; an opportunity to undo
