{"id":112751,"date":"2004-12-02T00:00:00","date_gmt":"2004-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-venugopalan-nambiar-vs-union-of-india-uoi-and-ors-on-2-december-2004"},"modified":"2018-08-31T22:01:14","modified_gmt":"2018-08-31T16:31:14","slug":"k-venugopalan-nambiar-vs-union-of-india-uoi-and-ors-on-2-december-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-venugopalan-nambiar-vs-union-of-india-uoi-and-ors-on-2-december-2004","title":{"rendered":"K. Venugopalan Nambiar vs Union Of India (Uoi) And Ors. on 2 December, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">K. Venugopalan Nambiar vs Union Of India (Uoi) And Ors. on 2 December, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2005) 199 CTR Ker 387<\/div>\n<div class=\"doc_author\">Author: P Raman<\/div>\n<div class=\"doc_bench\">Bench: P Raman<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>P.R. Raman, J.<\/p>\n<p>1. Challenge made in this original petition is, against levy of interest under Sections 139(8), 217 and 234A of the IT Act. Interest was levied for various assessment years in question. The main ground of attack is that Sections 139(8), 217 and 234A of the IT Act are confiscatory in nature and that the said levy is not compensatory interest for delayed payment of tax. Section 217 of the IT Act was replaced by corresponding provisions of the Amended Act in 1989 by Sections 234A, 234B and 234C. This question was considered by this Court in A.M. Sainalabdeen Musaliar v. Union of India and Ors. , and it was held that Sections 234A, 234B and 234C are compensatory in character and are not unconstitutional. In view of the above facts, I do not find any merit in the contention raised by the petitioner. Accordingly, the same is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court K. Venugopalan Nambiar vs Union Of India (Uoi) And Ors. on 2 December, 2004 Equivalent citations: (2005) 199 CTR Ker 387 Author: P Raman Bench: P Raman JUDGMENT P.R. Raman, J. 1. Challenge made in this original petition is, against levy of interest under Sections 139(8), 217 and 234A of the IT [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-112751","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K. 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