Finance Advisor cannot be prosecuted for TDS Payment defaults of Company

S.M. Jain @ Shetan Mal Jain Vs State of Jharkhand (Jharkhand High Court)

Prosecution case against this petitioner who was serving as Adviser Finance and other officers of HEC is that TDS deductions were not remitted to Income Tax Department on time.

The main ground taken by the petitioner is that he is neither an employee of HEC, Ltd., nor he is responsible for collection of tax, on behalf of the HEC, from any contractors, employees or others. He was a retainer and not a regular employee a

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