Withdrawal of immunity from compounding: non compliance or concealment can lead to prosecution for the underlying tax offence. Immunity may be withdrawn where the person fails to pay sums specified in the compounding order or fails to comply with any condition of the compounding; the compounding authority may also withdraw immunity if satisfied that the person concealed particulars or gave false evidence during compounding proceedings, after which the person may be tried for the offence for which immunity was granted or for any other offence connected with the compounding proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withdrawal of immunity from compounding: non compliance or concealment can lead to prosecution for the underlying tax offence.
Immunity may be withdrawn where the person fails to pay sums specified in the compounding order or fails to comply with any condition of the compounding; the compounding authority may also withdraw immunity if satisfied that the person concealed particulars or gave false evidence during compounding proceedings, after which the person may be tried for the offence for which immunity was granted or for any other offence connected with the compounding proceedings.
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