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{
    "id": 326964,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/326964/?format=api",
    "text_counter": 702,
    "type": "other",
    "speaker_name": "",
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    "content": "(7) Where an offence under this Section has been committed by a corporate body, every person who at the time of the commission of the offence was a director, general manager, secretary, or other similar officer of the body corporate, or was acting or purporting to act in that capacity, shall also be guilty of the offence, unless the person proves that the offence was committed without his consent or knowledge and that he exercised all diligence to prevent the commission of the offence that he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances. Mr. Temporary Deputy Chairman, Sir, again as I said we wanted to empower the Commissioner of Income Tax to really raise the revenue and even in cases where he suspects that companies and people are not paying tax to be given power to assess. I have just received a letter from the Attorney-General saying that the insertion of the New Clause in the Income Tax 98A under Clause 16A is unconstitutional and it would be good if I read the letter. So, I would like to withdraw it for record purposes. He says it is unconstitutional. Let me read the letter."
}