source. Then Section 278AA provides as under :
"278AA. Notwithstanding anything contained in the provisions of Section 276A , Section 276AB or Section 276B , no person ... answer is emphatically in the negative. Section 278AA is nothing else but a proviso to Section 276B of the Act, but a separate section
principal officer thereof". The contravention of Section 194A is made an offence punishable under Section 276B . If the offence is committed by the company ... requirement of issuing notice as contemplated under Section 2(35)(b) for an offence under Section 276B . While inserting Section 278B , no corresponding changes have
section 278AA reads as under :
" Section 278AA -Notwithstanding anything contained in the provisions of sections 276A , 276AB , or section 276B , no person shall ... default under section 200 either for levy of penalty under section 201 or for making out a case for punishment under section 276B read with
company defined under Section 2(17) and not to a firm defined under Section 2(23) .
9. Section 276B is a penal section for failure ... Government attracts penalty under Section 201(1) read with Section 221 , interest under Section 201(1A) and prosecution under Section 276B
Section 276D and various other sections of the Act and Section 278AA has been inserted in the Act. By the very same Amending Act , Section ... Sections 278AA and 278E read as follows :
"278AA. Notwithstanding anything contained in the provisions of Section 276A, Section 276AB, Section 276B, Section 276DD
also for an offence under section 409 of the Indian Penal Code.
11. Section 276B of the Act, which was added by the Taxation ... section 409 of the Indian Penal Code, make the offences under these provisions punishable with a sentence of imprisonment and with fine. Under section 276B
actually paid. This may be seen from Section 201(1A) . Section 201(1A) and Section 276B deal with the consequences of failure to deduct ... accordance with the provisions of sections 192 to 194 , Section 194A , Section 194B , Section 194C , Section 194D and Section 195 shall pay within the prescribed
revision petitions under sections 397 and 401 of the Criminal Procedure Code.
Sub-sections (1) and (4) of sections 194A and 276B ... provisions contained in section 194A and the accused could not be charged for an offence under section 276B of the Act.
Sub-section
proceeded against for an offence under Section 275A or Section 276 or Section 276A or Section 276B or Section 277 or Section 278 except ... appreciated whether any specific offence either under Section 276(d) or Section 276B of the Act had been committed.
81. The fourth contention on behalf
Rules, 1962, and thereby they are liable to be punished under Section 276B of the Act.
4. On the filing of the complaint, the respondents ... imposing penalty is not relevant. Prosecution under Section 194A / 200 read with Section 276B of the Act cannot be quashed. The offence is complete
