https://www.taxtmi.com/caselaws?id=127217 The composition mechanism under section 26 of the Sales Tax Act is described as an offer to compound alleged offences, which the assessee may accept or reject. Payment of the demanded amount was treated as acceptance of that offer, completing the arrangement and ending the criminal liability contemplated by the section. The correspondence exchanged before payment was characterised as negotiation rather than an adjudicatory order, and the threat of prosecution was held not to amount to coercion under section 15 of the Contract Act. As no operative order was made under section 21 of the Sales Tax Act, no appeal or revision lay. en-us Mon, 04 Dec 1950 00:00:00 +0530 Tue, 05 Mar 2013 16:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127217 The composition mechanism under section 26 of the Sales Tax Act is described as an offer to compound alleged offences, which the assessee may accept or reject. Payment of the demanded amount was treated as acceptance of that offer, completing the arrangement and ending the criminal liability contemplated by the section. The correspondence exchanged before payment was characterised as negotiation rather than an adjudicatory order, and the threat of prosecution was held not to amount to coercion under section 15 of the Contract Act. As no operative order was made under section 21 of the Sales Tax Act, no appeal or revision lay. Case-Laws VAT and Sales Tax Mon, 04 Dec 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127217