https://www.taxtmi.com/caselaws?id=127890 Section 16 of the Madras General Sales Tax Act, 1939 authorised only acceptance of a voluntary composition payment within the prescribed limit; it did not empower the officer to compel payment of a specified sum or issue an effective direction to that effect. Compounding under the provision arose only from actual voluntary payment by the assessee and acceptance by the officer, not from any contractual offer and acceptance. On that basis, where no voluntary payment was made, no valid compounding existed and the composition order was ineffective. en-us Wed, 08 Oct 1958 00:00:00 +0530 Fri, 22 Mar 2013 15:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127890 Section 16 of the Madras General Sales Tax Act, 1939 authorised only acceptance of a voluntary composition payment within the prescribed limit; it did not empower the officer to compel payment of a specified sum or issue an effective direction to that effect. Compounding under the provision arose only from actual voluntary payment by the assessee and acceptance by the officer, not from any contractual offer and acceptance. On that basis, where no voluntary payment was made, no valid compounding existed and the composition order was ineffective. Case-Laws VAT and Sales Tax Wed, 08 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127890