MADHUMILAN SYNTEX LTD. vs U.O.I. — Crl.A. No. 1377/1999

Case under Section II-E. Status: Disposed.

Disposed

CNR: SCIN010079741999

Filing Date

10-May-1999

Registration No

Crl.A. No. 1377/1999

Diary Number

7974/1999

Order Date

23-Mar-2007

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section II-E

Petitioner(s)

  1. 1.MADHUMILAN SYNTEX LTD.

    Adv. BINU TAMTA

Respondent(s)

  1. 1.U.O.I.

Case History

  1. Case disposedDisposed

  2. 23-Mar-2007

    Judgment - of Main CaseView PDF

  3. 22-Feb-2007

    ROP - of Main CaseView PDF

  4. 10-May-1999

    Case filed

    Registration No. Crl.A. No. 1377/1999

View Full Judgment
casestatus.in Summary

Case Summary: Madhumilan Syntex Ltd. v. Union of India Court Decision: The Supreme Court dismissed the appeal, upholding the criminal prosecution against Madhumilan Syntex Ltd. and its directors for failure to timely credit Tax Deducted at Source (TDS) of Rs. 1,29,348 to the Central Government for Assessment Year 1989-90, despite eventual payment with interest. Key Reasoning: The Court held that: (1) companies can face criminal liability under Income Tax Act Sections 276B and 278B for delayed TDS payment, even when ultimately deposited; (2) the directors were validly identified as "principal officers" in the show-cause notice, meeting statutory requirements; (3) subsequent payment does not erase the offense of timely non-compliance with statutory deposit timelines; and (4) the existence of penalty provisions does not preclude criminal prosecution. This case analysis is maintained by casestatus.in based on publicly available court records.

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