https://www.taxtmi.com/caselaws?id=156630 An order compounding an offence under section 31 of the Karnataka Sales Tax Act becomes complete only when the agreed amount is actually paid, because payment reflects the offender's voluntary acceptance of the composition. Once composition is completed in this manner, the person who paid cannot be treated as an aggrieved person for the purpose of section 20, since the order is made to spare prosecution and is not adverse to him. The appellate remedy is therefore unavailable against a completed composition order, and the earlier view treating such orders as appealable was overruled. en-us Fri, 28 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 11:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156630 An order compounding an offence under section 31 of the Karnataka Sales Tax Act becomes complete only when the agreed amount is actually paid, because payment reflects the offender's voluntary acceptance of the composition. Once composition is completed in this manner, the person who paid cannot be treated as an aggrieved person for the purpose of section 20, since the order is made to spare prosecution and is not adverse to him. The appellate remedy is therefore unavailable against a completed composition order, and the earlier view treating such orders as appealable was overruled. Case-Laws VAT and Sales Tax Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156630