S. 234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012
provides for levy of a fee of Rs. 200/- for each day’s delay in filing
the statement of Tax Deducted at Source (TDS) or Tax Collected at Source
(TCS). A Writ Petition to challenge the validity of s. 234E has been
filed in the Madhya Pradesh High Court. HELD by the High Court by an
ad-interim order:
Issue notice to the respondents on interim relief.
Additionally issue notice to Attorney General of India as the validity
of the Central enactment is put in issue.
By way of ad interim relief, we direct the respondents not to take
coercive action against the petitioner with regard to the subject matter
referred to in the impugned Annexures P/2 to P/5. We are inclined to
grant this order ex parte keeping in mind the orders passed by other
High Courts (High Court of Kerala, High Court of Karnataka, High Court of Rajasthan, Bombay High Court and High Court of Orissa).