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How can Assistant Commissioner impose more than 250 rupees penalty?


Why this delegation discarding the specific limits as per law

It was really interesting to read the authority given to the AC/DC to impose penalty more than Rs 250 When the subsection (b) clearly stipulated the limit at Rs 250,the powers conferred by virtue of clause (a) is really unique of its kind.When we read the entire proviso under section 33,it would be clear that the law envisaged even reducing the limits of AC/DC.The CBEC had revisited and amended this section even in 2014 to replace the Commissioner by the Principal Commissioner.No matter,the CBEC website still carries the archaic version of the Act as it was uploaded when the website was launched.Strange is the way in which the three levies of Customs,excise and service tax are enforced .As rightly stated by DDT why the statutory provisions in such commonaspects for the three Statutes enforced by the CBEC .Now GST appears to be the only Silverline to change all this.

Unnikrishnan V 17/07/2015

 

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