Foreign travel tax- If any person fails to pay FTT within statutory period of fifteen days, then such person is well within sweep of words "failure to pay" u/s 38(3) of Finance Act, 1979

CASE LAWS DETAILS DECIDED BY: HIGH COURT OF BOMBAY, IN THE CASE OF: Malaysian Airlines Vs. UOI, APPEAL NO: W. P. NO. 17 OF 2004, DECIDED ON August 9, 2010 The concept of failure to pay can be quoted with non-payment. Non-payment is nothing but failure to pay when due. As per the provisions of the Act, amount of FTT collected becomes due within fifteen days from the date of collection thereof. Failure to pay within this prescribed time frame would mean non-payment or failure to pay. If any person fails to pay within the statutory period of fifteen days, then such person is well within the sweep...