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

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