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The builder has failed to make payment of tax in time and is required to pay interest and penalty thereon. Whether the buyer will have to pay the same to the builder?

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The builder has failed to make payment of tax in time and is required to pay interest and penalty thereon. Whether the buyer will have to pay the same to the builder?

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No. Payment of tax is the liability of the builder. If he fails to do so, the consequences will be on him. The buyer i.e. the SR cannot be called on to bear or reimburse the same.

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