https://www.taxtmi.com/caselaws?id=148375 Composition of an offence under the Mysore Sales Tax Act was treated as a consensual substitution for prosecution: once the dealer and the prescribed authority agreed on the composition amount, the composition was complete and operated as an acquittal, without waiting for actual payment. The agreed sum then became a binding statutory liability, so the department could enforce payment and recover the unpaid amount as a sum due under the Act. On that reasoning, composition under section 31 was complete on agreement, and the amount was recoverable under section 13(3). en-us Fri, 31 May 1968 00:00:00 +0530 Fri, 26 Apr 2013 12:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148375 Composition of an offence under the Mysore Sales Tax Act was treated as a consensual substitution for prosecution: once the dealer and the prescribed authority agreed on the composition amount, the composition was complete and operated as an acquittal, without waiting for actual payment. The agreed sum then became a binding statutory liability, so the department could enforce payment and recover the unpaid amount as a sum due under the Act. On that reasoning, composition under section 31 was complete on agreement, and the amount was recoverable under section 13(3). Case-Laws VAT and Sales Tax Fri, 31 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148375