Who is the defaulting person (whether the directors of company or an employee who handles tax matters) and liable to prosecution under various tax laws like excise, customs etc??
30 December 2014
’Defaulter’ means any person from whom government dues are recoverable under the Act.Other words or terms used in these rules shall have the same meaning assigned to them under the Act.
Directors, Partners, MD,whose the name of company alloted DIN, IEC CODE but NOT EMPLOYEE.
Where any Government dues are not paid by any defaulter, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may prepare a Certificate signed by him specifying the amount due from such person and send the same to the Commissioner having jurisdiction over the place in which the defaulter owns any movable or immovable property or resides or carries on his business or has his bank accounts.
f at any time after the Certificate has been issued by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs], the defaulter dies, the proceedings under these rules may be continued against the legal representatives of the defaulter, and the provisions of these rules shall apply as if the legal representatives were the defaulter.
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