Meaning of “Any person . . . Responsible for paying”

Case Name : M.A. Unneerikutty v. Dy. Cit 

Citation : [1944] 120 ctr (ker.) 486

Court : Kerala high court

Section : 194 to 206c

Meaning : It is evident that the words ‘any person responsible for paying’ mentioned in section 194a must be understood in the context of section 204 which makes it clear that the responsibility for paying the tax in a case where the payer is a company, is of the company itself including its principal officer.

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