Section 271G in Kerala Panchayat Raj Act, 1994
271G. [ Term of office and conditions of Service of Ombudsman. [Substituted ... under them and for the disposal of such complaint in accordance with Section 271 Q. (2) The Governor shall, on the advice of the Chief
further
observed that assessee was liable for penalty under Section 271AA and
under Section 271G for late submission of TP documentation.
3. We are only ... 271G and
not with the order of penalty under Section 271AA .
4. Order under Section 271G passed by the Assessing Officer is
cryptic and devoid
Constitution. The disqualification
as enumerated under sub-section (6) of Section 271G of the Act
would apply only when the incumbents complete the original
term ... other benefits. Sub-section (3) of Section 5 of
the 1970 Act contained the similar restrictions as contained under
Section 271G
delivered in accordance with the provisions of sub- section (3) of section 200
Provided that the Central Government may, by notification in the Official Gazette ... section 271AA ,] section 271B [ section 271BA ], [ section271BB ], section 271C ,[ section 271 CA,] section 271D , section 271E , [ section 271F ,[ section 271FA ] [ section 271FB ] section 271G ,] [ section
panchayat, it shall seek the advice of the Ombudsman constituted under section 271G and take a final decision on the basis of such advice
Section 229A in Kerala Municipality Act, 1994
229A. Relationship between the Elected Authorities and the Officers.
(1) The Government shall prescribe a general code ... considered by the Ombudsman for Local Self Government Institutions, constituted under section 271G of the Kerala Panchayat
Municipality shall be dissolved the advice of the Ombudsman constituted under Section 271G of the Kerala Panchayat Raj Act 1994 (Act 13 of 1994) shall ... Municipality dissolved [under sub-section (1) or sub-section (1A)] [Substituted 'under sub-section
Therefore, once section 269SS is contravened, then that would invite
penal consequences. However, section 271D is subject to the provisions of section
273B, which reads ... section 271AA,] section 271B [, section
271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section
271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] clause
section. This argument may
not be correct because section 271 is an independent section and it has its
own sub sections. Sections 271A to 271G ... sections under
section 271 and they are independent sections by themselves. This is
obvious from section 253(1)(a) and 253(1)(c) itself
meaning of section 92B . Sub section (2) prescribes the
period for which this information is to be maintained, and sub section (3) specifies that ... section (1) & (2) would entail
penalty u/s. 271AA . Failure to furnish the information on demand by the AO entails penalty u/s.
271G
