https://www.taxtmi.com/caselaws?id=150330 The compounding notice was valid because the prescribed authority had first-hand material showing non-maintenance of the statutory stock-book and production account, which reasonably supported a suspicion of offence under the Act. On that basis, the authority could infer wilful contravention of the rules and choose compounding rather than immediate prosecution. The challenge that the notice was without jurisdiction or based on an unreasonable suspicion failed, and prohibition was refused. en-us Thu, 01 Mar 1973 00:00:00 +0530 Mon, 13 May 2013 13:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150330 The compounding notice was valid because the prescribed authority had first-hand material showing non-maintenance of the statutory stock-book and production account, which reasonably supported a suspicion of offence under the Act. On that basis, the authority could infer wilful contravention of the rules and choose compounding rather than immediate prosecution. The challenge that the notice was without jurisdiction or based on an unreasonable suspicion failed, and prohibition was refused. Case-Laws VAT and Sales Tax Thu, 01 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150330