LIST OF OFFICERS / OFFICIALS AT HEAD QUARTERSLIST OF OFFICERS AT HEAD QUARTERS

LIST OF OFFICERS / OFFICIALS AT HEAD QUARTERSLIST OF OFFICERS AT HEAD QUARTERS

DOWNLOAD

MINISTER OF STATE FOR CORPORATE AFFAIRS

MINISTER OF STATE FOR CORPORATE AFFAIRS

Shri R.P.N. Singh
Minister of State for Corporate Affairs
23381664, 23381687 -

Shri Asit Singh
PS to Minister 23381664, 23381687
asitsinghirs@hotmail.com

Shri Trithankar Das
OSD
23381664, 23381687
d_tirtha@yahoo.com

MCA - Registrar of Companies

Registrar of Companies
ANDHRA PRADESH Sh. M.V. CHAKRANARAYAN (In-charge) 2ND FLOOR, CPWD BLDG. KENDRIYA SADAN, SULTAN BAZAR, KOTI, HYDERABAD - 500195 PHONE: 040-4657937,4652807 FAX: 040-4652807 roc.hyderabad@mca.gov.in	ASSAM , MEGHALAYA, MANIPURA, TRIPURA, MIZORAM, NAGALAND & ARUNACHAL PRADESH Sh. GULAB CHAND YADAV MORELLO BUILDING , GROUND FLOOR SHILLONG - 793001 PHONE: 0364-2223665 roc.shillong@mca.gov.in
BIHAR & JHARKHAND Sh. O.P.SHARMA MAURYA LOK COMPLEX BLOCK A WESTERN WING 4TH FLOOR, DAK BANGLOW ROAD PATNA - 800001 PHONE: 0612-222172 FAX: 0612-222172 roc.patna@mca.gov.in	DELHI & HARYANA Sh. M.M. JUNEJA a) 4TH FLOOR, IFCI TOWER, 61, NEHRU PLACE, NEW DELHI - 110019 PHONE: 011-26235703, 26235704 FAX: 011-26235702 roc.delhi@mca.gov.in For Physical Verification of Documents : b) Plot No. 6,7 & 8,Basement, IICA Campus, Sector-5, IMT-MANESAR, GURGAON, HARYANA PHONE : 124-2291520
GOA, DAMAN & DIU Sh. S.K. GUPTA COMPANY LAW BHAWAN EDC COMLEX, PLOT NO. 21 PATTO, PANAJI, GOA-403 001 PHONE/FAX(OFF) 0832-2438617 / 2438618 roc.goa@mca.gov.in	GUJARAT Sh. S N Misra ROC BHAVAN , OPP RUPAL PARK SOCIETY, BEHIND ANKUR BUS STOP, NARANPURA, AHMEDABAD-380013 PHONE: 079-27437597, FAX 079-27438371 roc.ahmedabad@mca.gov.in
JAMMU AND KASHMIR Sh. M. K. BAGRI HALL NO.405-408, SOUTH BLOCK, BAHU PLAZA, RAIL HEAD COMPLEX, JAMMU - 180012 PHONE: 0191-2470306 FAX: 0191-2470306 roc.jammu@mca.gov.in	KARNATAKA Sh. B. N. HARISH 'E' WING, 2ND FLOOR KENDRIYA SADANA KORAMANGALA, BANGALORE-560034 PHONE: 080-25633105 (Direct), 080-25537449/25633104 FAX: 080-25538531 roc.bangalore@mca.gov.in
KERALA Sh. K.G. JOSEPH JACKSON COMPANY LAW BHAWAN, BMC ROAD THRIKKAKARA KOCHI - 682021 PHONE: 0484-2423749/2421489 FAX: 0484-2422327 roc.ernakulam@mca.gov.in	MADHYA PRADESH & CHHATTISGARH Sh. S.K. AGARWAL 3RD FLOOR, 'A' Block, SANJAY COMPLEX JAYENDRA GANJ, GWALIOR PHONE: 0751-2321907 FAX: 0751-2331853 roc.gwalior@mca.gov.in
MAHARASHTRA a) MUMBAI Sh. HENRY RICHARD 100, EVEREST, MARINE DRIVE MUMBAI- 400002. PHONE: 022-22846955, 22812627, 22812645, 22883389, 22846954 FAX: 022-22811977 roc.mumbai@mca.gov.in b) PUNE Sh. VISHNU PANDURANG KATKAR REGISTRAR OF COMPANIES PMT BUILDING , PUNE STOCK EXCHANGE, 3RD FLOOR, DECCAN GYMKHANA, PUNE-411004 PHONE: 020-25521376 FAX: 020-25530042 roc.pune@mca.gov.in	ORISSA Sh. B. MOHANTY 2ND FLOOR CHALCHITRA BHAWAN, OFDC,BUXI BAZAR, CUTTACK - 753001 PHONE: 0671-2305361, 2306958 FAX: 0671-2305361 roc.cuttack@mca.gov.in
PUDUCHERRY Sh. V. SWAMIDASON NO. 35 FIRST FLOOR ELANGO NAGAR PUDUCHERRY - 605011 PHONE: 0413-2240129 roc.pondicherry@mca.gov.in	PUNJAB, CHANDIGARH & HIMACHAL PRADESH Dr. RAJ SINGH CORPORATE BHAWAN,PLOT NO.4 B, SECTOR 27 B,MADHYA MARG, CHANDIGARH - 160019 PHONE: 0172-2639415,2639416 FAX: 0172-2639416 roc.chandigarh@mca.gov.in
RAJASTHAN Sh. S.P. KUMAR CORPORATE BHAWAN G/6-7, SECOND FLOOR, RESIDENCY AREA CIVIL LINES, JAIPUR-302001 PHONE: 0141-2222465,2222466 FAX: 0141-2222464 roc.jaipur@mca.gov.in	TAMILNADU a) CHENNAI Sh. V.C. DAVEY BLOCK NO.6,B WING 2nd FLOOR SHASTRI BHAWAN 26, HADDOWS ROAD, CHENNAI - 600034 PHONE: 044-28277182, 28272676 FAX: 044-28234298 roc.chennai@mca.gov.in b) COIMBATORE Dr. M. MANUNEETHI CHOLAN REGISTRAR OF COMPANIES STOCK EXCHANGE BUILDING, II-FLOOR, 683, TRICHY ROAD, SINGANALLUR, COIMBATORE - 641 005 TAMILNADU PHONE: (0422) - 2318170 (D), 2318089, 2319640 FAX: (0422) - 2318089 roc.coimbatore@mca.gov.in
UTTAR PRADESH & UTTARAKHAND Sh. M.P. SHAH 10/499 B, ALLENGANJ, KHALASI LINE KANPUR-208002 PHONE: 0512-2550688 FAX: 0512-2540423 roc.kanpur@mca.gov.in	WEST BENGAL Sh. D. BANDOPADHYAY NIZAM PALACE 2nd MSO BUILDING 2nd FLOOR, 234/4, A.J.C.B. ROAD KOLKATA - 700020 PHONE: 033-22800409 FAX 033-22903795 roc.kolkata@mca.gov.in

Ministry of Company Affairs - MCA - Forms

Approval Services (Headquarters)

Description	e-Form with Instruction kit	e-Form
Application to Central Government for modification in the matters to be stated in the company's balance sheet or profit and loss account	Form 23AAA	Form 23AAA
Application for exemption from attaching the annual accounts of the subsidiary companies	Form 23AAB	Form 23AAB
Application to Central Government for not providing depreciation	Form 23AAC	Form 23AAC
Form of application to the Central Government for appointment of cost auditor	Form 23C	Form 23C
Form for filing application for giving loan, providing security or guarantee in connection with a loan	Form 24AB	Form 24AB
Form of application to the Central Government for obtaining prior consent for holding of any office or place of profit in the company by certain persons	Form 24B	Form 24B
Form for filing application for declaration as Nidhi Company	Form 63	Form 63
Form for filing application or documents with Central Government	Form 65	Form 65
Form of application for approval for declaration of dividend out of reserves	Form	Form
Form of application for removal of disqualification of directors	Form DD-C	Form DD-C
Form of application for approval of the Central Government for the appointment of sole selling agents by the company	Form I	Form I
Form of application for approval of the Central Government for the appointment of sole buying agent by a company	Form II	Form II

Approval Services (Regional Director)

Description	e-Form with Instruction kit	e-Form
Application for confirmation by Regional Director for change of registered office of the company within the state from the juridiction of one Registrar to the juridiction of another Registrar	Form 1AD	Form 1AD
Form for filing application to Regional Director	Form 24A	Form 24A
Form for filing application for opening branch(s) by a nidhi company	Form 64	Form 64

Approval Services (Registrar of Companies)

Description	e-Form with Instruction kit	e-Form
Application for approval of the Central Government for change of name or conversion of a public company into a private company	Form 1B	Form 1B
Form for filing an application with Registrar of Companies	Form 61	Form 61
Application for striking off the name of company under the Easy Exit Scheme (EES), 2010	Form EES, 2010	Form EES, 2010
Application for grant of immunity certificate under CLSS 2010	FORM	FORM
Application for striking off the name of company under the Easy Exit Scheme (EES), 2011	Form EES, 2011	Form EES, 2011
Application for striking off the name of company under the Fast Track Exit(FTE) Mode	Form FTE	Form FTE

Change Services

Description	e-Form with Instruction kit	e-Form
Application form for availability or change of a name	Form 1A Naming Guidelines	Form 1A
Application for approval of the Central Government for change of name or conversion of a public company into a private company	Form 1B	Form 1B
Notice of consolidation, division, etc. or increase in share capital or increase in number of members	Form 5	Form 5
Notice of situation or change of situation of registered office	Form 18	Form 18
Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares	Form 32	Form 32
Return of alteration in the charter, statute or memorandum and articles of association, address of the registered or principal office and directors and secretary of a foreign company	Form 49	Form 49
Notice of (A) alteration in names and addresses of persons resident in India authorized to accept service on behalf of a foreign company (B) alteration in the address of principal place of business in India of a foreign company (C) list of places of business established by a foreign company (D) cessation to have a place of business in India	Form 52	Form 52

Charge Management

Description	e-Form with Instruction kit	e-Form
Particulars for creation or modification of charges (other than those related to debentures	Form 8	Form 8
Particulars for registration of charges for Debenture	Form 10	Form 10
Appointment or cessation of receiver or manager	Form 15	Form 15
Particulars for satisfaction of charges	Form 17	Form 17
Receiver's or manager's abstract of receipts and payments	Form 36	Form 36

DIN Forms

Description	e-Form with Instruction kit	e-Form
Application for allotment of Director Identification Number	Form DIN 1	Form DIN 1
Intimation of change in particulars of Director to be given to the Central Government	Form DIN 4	Form DIN 4

Company Registration

Description	e-Form with Instruction kit	e-Form
Application or declaration for incorporation of a company	Form 1	Form 1
Application form for availability or change of a name	Form 1A Naming Guidelines	Form 1A
Notice of situation or change of situation of registered office	Form 18	Form 18
Declaration of compliance with the provisions of section 149(i)(a), (b) and (c) of the Companies Act,1956	Form 19	Form 19
Declaration of compliance with the provisions of section 149(2)(b) of the Companies Act,1956	Form 20	Form 20
Declaration of the compliance with the provisions of section 149(2A) and (2B)	Form 20A	Form 20A
Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares	Form 32	Form 32
Application by an existing joint stock company or by an existing company (not being a joint stock company) for registration as a public limited or private limited or an unlimited company	Form 37	Form 37
Registration of an existing company as a limited company	Form 39	Form 39
Documents delivered for registration by a foreign company	Form 44	Form 44
Application for rectification of mistakes apparent on record	Form 68	Form 68

Compliance Related Filing

Description	e-Form with Instruction kit	e-Form
Statement of amounts credited to investor education and protection fund	Form 1	Form 1
Return of allotment	Form 2	Form 2
Particulars of contract relating to shares alloted as fully or partly paid-up otherwise than in cash	Form 3	Form 3
Statement of amount or rate percent of the commission payable in respect of shares or debentures and the number of shares or debentures for which persons have agreed for a commission to subscribe for absolutely or conditionally	Form 4	Form 4
Return in respect of buy Back of Shares	Form 4C	Form 4C
Statutory Report	Form 22	Form 22
Registration of resolution(s) and agreement(s)	Form 23	Form 23
Information by Auditor to Registrar	Form 23B	Form 23B
Return of appointment of managing director or whole time director or manager	Form 25C	Form 25C
Form for submission of documents with Registrar of Companies	Form 62	Form 62
Form of annual return of a foreign company having a share capital	Form	Form
Form for filing cost audit report and other documents with the Central Government	Form	Form
Report by a public company	Form DD-B	Form DD-B
Form for Information by Cost Auditor to Central Government	Form 23D	Form 23D

Informational Services

Description	e-Form with Instruction kit	e-Form
Voluntary reporting of Corporate Social Responsibility (CSR)	Form CSR	Form CSR
Particulars of person(s) or director(s) or changed or specified for the purpose of clause(f) or (g) of section 5	Form 1AA	Form 1AA
Notice of the court or the company law board order	Form 21	Form 21
Form of return to be filed with the Registrar	Form 22B	Form 22B
Registration of resolution(s) and agreement(s)	Form 23	Form 23
Notice of address at which books of account are maintained	Form 23AA	Form 23AA
Information to be furnished in relation to any offer of a scheme or contract involving the transfer of shares or any class of shares in the transferor company to the transferee company	Form 35A	Form 35A

Investor Services

Description	e-Form with Instruction kit	e-Form
Form for filing complaint(s) against the company	Investor Complaint Form	Investor Complaint Form

Provisions related to Mangerial personnel

Description	e-Form with Instruction kit	e-Form
Form of application to the Central Government for increase in the number of directors of the company	Form 24	Form 24
Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing or whole-time director(s) or manager and commission or remuneration or expression of opinion to directors	Form 25A	Form 25A
Form of application to Central Government for approval to amendment of provisions relating to managing, whole time or non rotational director	Form 25B	Form 25B
Form of application for removal of disqualification of directors	Form DD-C	Form DD-C

Annual filing eForms

Description	e-Form with Instruction kit	e-Form
Form for filing annual return by a company having a share capital with the Registrar	Form 20B	Form 20B
Particulars of annual return for the company not having share capital	Form 21A	Form 21A
Form for filing balance sheet and other documents with the Registrar	Form 23AC	Form 23AC
Form for filing Profit and Loss account and other documents with the Registrar	Form 23ACA	Form 23ACA
Form for submission of compliance certificate with the Registrar	Form 66	Form 66

Form 67 (Addendum)

Description	e-Form with Instruction kit	e-Form
Form for filing addendum for rectification of defects or incompleteness	Form 67 (Add.)	Form 67(Add.)

Description	e-Form with Instruction kit	e-Form
Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares	Form32 Addendum	Form 32 Addendum

Limited liability partnership (LLP) forms

Description	e-Form with Instruction kit	e-Form
Form for intimating to Registrar of Companies of conversion of the company into limited liability partnership (LLP).	Form 14	Form 14

Refund eForm

Description	e-Form with Instruction kit	e-Form
Application for requesting refund of fees paid	Refund Form	Refund Form

Ministry of Company Affairs - MCA - Regional Director

EASTERN REGION Dr. NAVRANG SAINI NIZAM PALACE II MSO BUILDING 3RD FLOOR, 234/4 A.J.C.BOSE ROAD KOLKATA-700020 PHONE: 033-22870383 FAX: 033-22870958 EMAIL: rd.east@mca.gov.in	SOUTHERN REGION Sh. K. PANDIAN 5TH FLOOR SHASTRI BHAWAN 26 HADDOWS ROAD CHENNAI- 600006 PHONE: 044-28271737 FAX: 044-28280436 EMAIL: rd.south@mca.gov.in
NORTHERN REGION B. K. BANSAL A-14, SECTOR-I, PDIL BHAVAN NOIDA (UP) PHONE: 0120-2445342 FAX: 0120-2445341 EMAIL: rd.north@mca.gov.in	WESTERN REGION Sh. S. M. A. MILLATH EVEREST 5TH FLOOR 100 MARINE DRIVE MUMBAI - 400002 PHONE: 022-22817259, 22811493 FAX: 022-22812389 EMAIL: rd.west@mca.gov.in
NORTH WESTERN REGION Sh. U. C. NAHTA ROC BHAVAN , OPP RUPAL PARK SOCIETY, BEHIND ANKUR BUS STOP, NARANPURA, AHMEDABAD-380013 PHONE: 079-27437597 FAX: 079-27438371 EMAIL: rd.northwest@mca.gov.in	NORTH EASTERN REGION Sh. B. L. SINHA NIZAM PALACE II MSO BUILDING 3RD FLOOR, 234/4 A.J.C.BOSE ROAD KOLKATA-700020 PHONE: 033-22870383 FAX: 033-22870958

Income tax - Whether penalty can be imposed when annual rent mentioned in Lease Agreement is found to be suppressed - Yes, rules Delhi HC

Income tax - Whether penalty can be imposed when annual rent mentioned in Lease Agreement is found to be suppressed - Yes, rules Delhi HC

By TIOL News Service

NEW DELHI, JULY 26, 2011: THE question before the Bench is - Whether penalty u/s 271(1)(c) can be imposed when the annual rent in the Lease Agreement is found to be suppressed. And the High Court's decision goes against the assessee.

Facts of the case

The assessee entered into a Memorandum of Intent with the Bank to let out its property. Thereafter, the prescribed Form No.37-I was filed u/s 269UC, and the appropriate authority issued a certificate u/s 269UL(3) giving no objection. Thereafter, the appellant by a Lease Agreement had leased out its aforesaid property to the Bank at rental Rs.1,00,000 per annum. As per the aforesaid Lease Agreement, the property admeasuring 11,499 sq. yds together with five existing buildings or structure standing thereon was let out on rent to Bank. The assessee had leased out the said premises having aggregate constructed area of 1,23,490 sq. ft. for a term of 25. The assessee had received a sum of Rs.67,00,00,000/- as interest free deposit from the lessee i.e. Bank. For the A.Y 2006-07, the assessee filed a return of income, declaring loss of Rs.3,87,912/- along with computation of income and annual audited accounts. The assessee had shown rental income of Rs.1,00,000/- per annum based on the aforesaid Agreement dated 06.08.2001 entered into with Bank. The said return of income filed by the assessee company was accepted in intimation u/s 143(1). Thereafter, the case was selected for scrutiny. The AO by an order of assessment u/s 143(3) assessed the income of the assessee at Rs.52,94,352. The AO adopted the annual value of the aforesaid premises at Rs.75,63,360/- as determined by the registered valuer in the report. After deducting Rs.22,69,008/- u/s 24(a), the AO made net addition of Rs.52,94,352/-. The AO also initiated penalty proceedings u/s 271(1)(c) and imposed penalty of Rs.17,82,078/- u/s 271(1)(c). The CIT(A) confirmed the levy of penalty. The Tribunal upheld the action of the CIT(A) in confirming the penalty of Rs 17,82,078/- imposed by the AO.

On Appeal before the HC the contention of the assessee was that the Tribunal had failed to appreciate that in the return of income the assessee had shown rental income of Rs.1 lac per annum based on the aforesaid Lease Agreement entered into with Bank i.e. the lessee. The assessee obtained the valuation report dated 26.11.2008 from Government Registered Valuer and duly submitted the same before the AO wherein the Registered Valuer had determined the annual rental value at Rs.76,63,360/- u/s 23. The assessee in order to avoid prolonged litigation and buy peace, voluntary accepted the said valuation of Rs.76,63,360/- as annual rental value of its property. Thus, the basic contention of Assessee Counsel was that it was not a case of concealment of income or furnishing wrong particulars. Revenue counsel referred to the provisions of Section 23 on the basis of which he submitted that the annual rent in the Lease Agreement was suppressed. It was the duty of the assessee to state the rent which this property could reasonably fetch which was the duty cast upon him having regard to the provisions of Section 23.

On appeal, the HC held that,

++ it is clear from Clause (a) of sub-Section (1) of Section 23 that in case the annual rent received is less than the sum for which the property might reasonably be expected to let from year to year, it is the said sum and not the annual rent which would be the annual value chargeable to tax. Only in case where the property is let and the annual rent received or receivable by the owner in respect thereof is in excess of the sum referred to in clause (a), the amount so received or receivable shall be taxed. Thus, it is the higher of the two which is chargeable to tax. Along with this specific provisions u/s 23, there is no defence of the assessee that disclosing the annual rent as the annual letting value for the purposes of tax was bona fide. In the instant case, the assessee had entered into an agreement to lease out the property to Bank on a sum of Rs.1 lac per annum. The total area of constructed building leased out by the assessee is given in second schedule to the Lease Agreement, which is 1,23,490 sq. ft. The approved valuer has valued the annual letting value of total constructed area of 1,23,490 sq. ft. at Rs.75,63,360/-;

++ the assessee was called upon to give the valuation. The assessee himself filed the annual letting value by the approved valuer of total constructed area of 1,23,490 sq. ft. at Rs.75,63,360/-. This was done at the instance of the AO when the assessee was exposed and confronted with the aforesaid facts. Had the assessee kept in mind the provisions of Section 23, which it was supposed to, the assessee would have found that the sum for which the property might reasonably be expected from year to year is adjustment than the sum disclosed in the Lease Agreement. Explanation 1 to Section 271(1)(c) of the Act would be fully applicable and the AO was justified in imposing the penalty which was upheld up to the Tribunal level.

(See 2011-TIOL-437-HC-DEL-IT in 'Income Tax')

http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=12818

Customs

Customs - For purpose of imposing penalty, adjudicating authority may in appropriate case impose penalty both upon partnership firm as well as on partners - Matter remanded to CESTAT: Bombay HC

By TIOL News Service

MUMBAI, JULY 26, 2011: THE following questions of law were before the High Court:-

++ Whether in view of the findings by the Collector of Customs, Ahmedabad, in his order dated 16/11/1989, imposition of penalty on the Appellant amounts to double jeopardy;

++ Whether imposition of a penalty on the partnership firm as well as on the partners under Section 112 of the said Act is permissible and justified.

The appellant made the following submissions:-

++ A partnership firm has no existence in law and is not a juristic entity. Hence, there would be no occasion to levy a penalty on the firm.

++ Alternatively, it was urged that once the firm has been penalized, there would be no occasion in law to impose a penalty upon adjudication upon a partner of the firm. Commissioner of Customs vs. Jupiter Exports ( 2007-TIOL-329-HC-MUM-CUS ) relied upon.

These are the submissions of the Revenue:-

++ In view of the law laid down by the Supreme Court in Standard Chartered Bank vs. Directorate of Enforcement ( 2006-TIOL-16-SC-FERA-LB ) , the expression “offence” means the commission of an act contrary to or forbidden by law and is not confined only to the commission of a crime;

++ There is no reason to confine the provisions of Section 140 of the Customs Act, 1962 only to a criminal prosecution and to exclude a firm from the purview of the provisions in the matter of a penalty;

++ Both, a partnership firm and its partners are liable to be proceeded with for the purposes of adjudication even independently under the relevant provisions of the Customs Act, 1962, including Section 112.

The Bench after visiting the various penal provisions contained in Chapter XIV of the Customs Act, 1962, sections 117, 135 and section 140 of the Act made the following observation:-

“Subsection (1) of Section 140 creates a deeming fiction by which, where a person committing an offence under the Chapter is a Company, every person who, at the time of the commission of the offence was in charge of, and was responsible to the Company for the conduct of the business of the Company, as well as the Company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. However, by the proviso, a locus is granted to the person concerned to prove that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. Under subsection (2), which is prefaced by a non obstante clause, it has been enunciated that where an offence under the Chapter has been committed by a Company and it is proved that it has been committed with the consent or connivance of, or is attributable to any negligence on the part of any one of the officers named therein, such other person shall be deemed to be guilty of the offence. The explanation to Section 140 has further expanded the scope of the provision by bringing within the purview of the expression “Company”, a firm or an association of individuals. Similarly, the ambit of the expression “director” has been expanded to mean in relation to a firm, a partner of the firm.”

The High Court then summarized the principles enunciated by the Supreme Court in the case of Standard Chartered Bank vs. Directorate of Enforcement ( 2006-TIOL-16-SC-FERA-LB ) as under:-

(i) Both, in the matter of a criminal prosecution and in the imposition of a penalty, following a process of adjudication, the essential basis for the proceeding is a contravention of the provisions of the Act;

(ii) The expression “offence” cannot be narrowly confined to a commission of a crime alone, but would comprehend within its purview, the commission of an act which is prohibited by law;

(iii) The deeming fiction which is created in the case of an offence by a Company so as to bring within its purview, a person in charge of or responsible for the affairs of the Company as well as its stated officers would apply not only to a criminal prosecution, but to an adjudication as well.

Thereafter, the High Court concluded that the submission of the appellant cannot be accepted for the following reasons:-

“…This would in our view necessarily extend to a situation where in terms of the explanation the ‘Company' as defined is a partnership firm. In the case of a partnership firm, the expression ‘Director' is extended by the explanation to mean a partner of a firm. The principles which have been enunciated by the Supreme Court were sought to be distinguished, however, on the ground that unlike in the case of the FERA, the Customs Act, 1962 contains a separate Chapter on offences and prosecutions and that hence, the deeming fiction can only be confined for the purposes of prosecutions under the Chapter. Hence, it was urged that where an adjudication proceeding is commenced against a partnership firm, it would not be permissible to impose a penalty both upon a firm and its partner. The submission cannot be accepted. Acceptance of this submission would lead an anomalous situation where, for the purposes of a criminal prosecution, a partner of a partnership firm as well as a person who was in charge of and was responsible for the conduct of the business would be held responsible whereas a much narrower construction would have to be imposed while construing who could be proceeded with for the purposes of an adjudication. There is no logical reason why Parliament would intend to make a stricter provision in the matter of an adjudication leading up to the imposition of a penalty as compared to a proceeding in the nature of a criminal prosecution. Secondly, even as a matter of first principle, we have already analysed the provisions of Chapter XIV of the Customs Act, 1962 dealing with the imposition of a penalty and we see no reason or justification to confine the imposition of a penalty only upon a partnership or its partner. The Customs Act, 1962 is inter alia intended to regulate the levy of the duty of Customs. Obligations for exacting compliance in revenue legislation are cast upon diverse sets of persons or entities. For the purposes of revenue legislation, it is open to the Legislature to cast an obligation for compliance upon, as in this case, an importer or other person. An importer includes a person who is the owner or one who holds himself out as the importer of the goods. As a matter of first principle, there is no reason to exclude the exercise of power by the enacting Legislature to penalise a partnership, particularly when it is consistent with the overall scheme and object of the Act. Moreover, every person who was in charge of and was responsible to the firm for the conduct of the business of the firm, as well as the firm can be proceeded against. Where the contravention has been committed with the consent of or connivance of or is attributable to the negligence of the partner of a partnership firm, such partner can also be proceed against. This legal position emerges from the overall scheme of the Act. Section 140 only constitutes a statutory recognition of the position and is clarificatory….”

The High Court also noted that judgment of the Supreme Court in the case of Standard Chartered Bank was not brought to the notice of the Division Bench of the High Court which delivered the judgment in the case of Jupiter Exports. ( 2007-TIOL-329-HC-MUM-CUS ) and moreover the decision was a binding one .

In fine, the High Court held thus:-

“18. …, we dispose of the appeal by holding that for the purpose of imposing a penalty, the adjudicating authority under the Customs Act, 1962 may in an appropriate case impose a penalty both upon a partnership firm as well as on its partners. Whether the facts and circumstances of a case warrant the imposition of a penalty both on a firm and its partners should be decided upon the facts of each case . On this factual issue, we would remand the proceedings back to the Tribunal for a fresh determination….”

Service Tax - Limitation - Amount Billed shown in ST 3 return

Service Tax - Limitation - Amount Billed shown in ST 3 return cannot be considered as relevant for purpose of time limit - Time limit of one year to be computed from ST 3 return showing amount realized: CESTAT

By TIOL News Service

NEW DELHI, JULY 25, 2011: AN interesting issue came up before the Tribunal recently. The assessee did not pay service tax on the amount received as sub-contractor as he was under the belief that the main contractor would have discharged the service tax on the total value. Show Cause Notice was issued demanding service tax from them on the amounts received from the main contractor during the period from 29-09-04 to 03-03-2005. The Show cause notice was issued on 10-03-2006. The demand was confirmed by the lower authorities and the assessee is appeal before the CESTAT.

On behalf of the appellants, it was strongly contested before the CESTAT that the demand was time barred.

The argument of the Appellant was that the invoices were dated 31-03-2004. If these amounts were taxable the same should have been included in the ST-3 return for March 2004, in the fourth row in item 4(A) for "Amount billed-gross". The Appellant did not include it and the position that it was not included was intimated to the department along with the reasons. As per provisions in section 73 of Finance Act 1994, SCN should have been issued within one year from 25-04-2004, that is the date on which ST-3 return for March 2004 was to be filed.

However, the Tribunal was not impressed with the above contention and rejected the same by holding inter alia that:

Going by the contention of the appellant, if an assessee raises bills for Rs.1,00,000/- in March 2004 and reports the same in the in ST-3 return for March in row 3 of item 4(A) of ST-3 and does not receive the billed amount till March 2005, no notice under section 73 can be issued because no short payment has occurred. In May 2005, if payment is received and the assessee does not pay tax, then SCN under section 73 cannot be issued because more than one year has passed after filing of return for March 2004 and consequently no tax can be demanded. Suppression also cannot be alleged since he has already reported the amount in ST-3 return of March 2004. The provisions of section 73 of Finance Act and the particulars called for in ST-3 return cannot interpreted to provide such loop holes for not paying taxes.

Thus, while rejecting the contention on limitation, the Tribunal has remanded the matter on merits on the issue of main contractor / sub-contractor to provide an opportunity to produce evidence of payment of service tax by the main contractor.