Taxpayer Money Must Be Accountable: Preventing Misuse in India

Money paid under a mistake of fact cannot be said to be the" property" of, or to " belong " to, the payer while it is still in the hands of the payee, although the payee is liable to pay the sum to the payer. ... From the aspect of income tax the question is whether money has had to be paid out in respect of the transaction. If it has been it will normally come in on the debit side ....

2025 Supreme(Online)(Mad) 74021

I am to say that any payments made by you in compliance with the notice is in law deemed to have been made under the authority of the tax – payer and my receipt will constitute a good and sufficient discharge of your liability to the person to the extent of the amount referred to in the receipt. ... , up to the amount of arrear still remaining unpaid forthwith on the money becoming due or being held by yo....

2025 0 Supreme(Pat) 74

Tax payer money cannot be wasted in this manner. 5. The State Government officials must take note of their power coupled with duty. In this regard, principle of power coupled with duty was succinctly stated by Earl Cairns, L.C. in the House of Lords in Julius vs. ... With the above observations, the petitioner has made out a case. 8. Accordingly, the instant writ petition stands allowed. 9. List for compl....

2025 Supreme(Online)(Pat) 387

Tax payer money cannot be wasted in this manner. 5. The State Government officials must take note of their power coupled with duty. ... A public servant entrusted with duty and power to implement constitutional policies like Article 14 and all interrelated inclusive of directive principles, should exhibit transparency in implementation and should be accountable for due effectuation of constitutional goals....

2023 Supreme(US)(ca11) 261

“Undue hardship” is “more than an inconvenience to the tax- payer.” Id. § 1.16161-1(b). ... But Lee made no 2014 tax payments after April 2015, so the agency disallowed his 2014 overpayment of $288,409. ... Lee did not file his 2014 tax return until December 2018. But he could not claim credits for overpayments made after June 2015. See 26 U.S.C. § 6511(b)....

2021 Supreme(SRI)(CA) 210

In both these cases the tax payer incurred expenses of its customers. The tax payer paid/reimbursed the statutory dues of its customers. The tax payer was not legally bound to bear the expenses. But in Usher’s case it was necessary to do so. ... In Usher’s case, the commercial expediency necessitated the tax payer to do so. ... In any event, the reim....

2024 Supreme(Online)(DEL) 7215

Therefore, insofar as the deductee/payee is concerned, once the payer/deductor, who acts as an agent of the Central Government, has retained money towards tax, credit for the same cannot be denied, having regard to the consequences and the modes available for recovering the said amount from the payer ... , by the payer i.e., the deductor. ... Further credit will be given to the assessee ....

2024 Supreme(Online)(Del) 30869

Therefore, insofar as the deductee/payee is concerned, once the payer/deductor, who acts as an agent of the Central Government, has retained money towards tax, credit for the same cannot be denied, having regard to the consequences and the modes available for recovering the said amount from the payer ... Thus, in our opinion, the Act does not seem to cast a burden on the deductee/payee with regard to the ....

In both these cases the tax payer incurred expenses of its customers. The tax payer paid/reimbursed the statutory dues of its customers. The tax payer was not legally bound to bear the expenses. But in Ushers case it was necessary to do so. ... In Ushers case, the commercial expediency necessitated the tax payer to do so. ... If the tax#H....

In both these cases the tax payer incurred expenses of its customers. The tax payer paid/reimbursed the statutory dues of its customers. The tax payer was not legally bound to bear the expenses. But in Ushers case it was necessary to do so. ... In Ushers case, the commercial expediency necessitated the tax payer to do so. ... If the tax#H....

2012 0 Supreme(Bom) 994

It allows authorities to investigate transactions which in the manual processes followed in an earlier era would have been difficult or complex. The system is capable of providing transparent and accountable governance for the tax payer. Electronic filing of returns, payments and audited statements would enable a matching process to be carried out between the input credit claimed by way of a set off and the tax which has been deposited by the selling vendor. The system of tax....

2006 0 Supreme(All) 188

An honest tax payer should not be subjected to unnecessary harassment and an action not warranted in law, which can be of very serious consequence to the tax payer if is allowed to remain without correction, such harassment and brow beating of an honest tax payer will otherwise drive even such honest tax payer to become cynical and lead to a situation where tax payers will get a feeling that paying taxes honestly is not worthwhile exercise; that the tax authorities are a menace to th....

2005 0 Supreme(All) 2437

An honest tax payer should not be subjected to unnecessary harassment and an action not warranted in law, which can be of very serious consequence to the tax payer if is allowed to remain without correction, such harassment and brow beating of an honest tax payer will otherwise drive even such honest tax payer to become cynical and lead to a situation where tax payers will get a feeling that paying taxes honestly is not worthwhile exercise; that the tax authorities are a menace to th....

2005 0 Supreme(Mad) 693

“His interest in the moneys of the treasury-partly realised from taxation and partly from other sources-is shared with millions of others; is comparatively minute and indeterminable; and the effect upon future taxation of any payment out of the funds so remote, fluctuating, and uncertain that no basis is afforded for an appeal to the preventive powers of a Court of equity…… If one tax-payer may champion and litigate such a cause, then every other tax-payer may do the same, not only i....

2005 0 Supreme(Mad) 605

The bare suggestion of such a result, with its attendant inconveniences, goes far to sustain the conclusion which we have reached, that a suit of this character cannot be maintained.” If one tax-payer may champion and litigate such a cause, then every other tax-payer may do the same, not only in respect to the statute hereunder review, but also in respect of every other appropriation Act and statute whose administration requires the outlay of public money, and whose validity may be q....