https://www.taxtmi.com/caselaws?id=158186 Compounding under section 47 of the Kerala General Sales Tax Act is complete only when the assessee accepts the compounding order and pays the compounding fee, because the process operates as a bilateral arrangement by which the State agrees not to prosecute in return for payment. Once that payment is made, the assessee cannot later challenge the completed compounding or reopen alleged mistakes in the order. Any objection had to be raised before payment, and no revision lies under sections 36 or 38 in relation to a completed composition. en-us Mon, 27 Jun 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158186 Compounding under section 47 of the Kerala General Sales Tax Act is complete only when the assessee accepts the compounding order and pays the compounding fee, because the process operates as a bilateral arrangement by which the State agrees not to prosecute in return for payment. Once that payment is made, the assessee cannot later challenge the completed compounding or reopen alleged mistakes in the order. Any objection had to be raised before payment, and no revision lies under sections 36 or 38 in relation to a completed composition. Case-Laws VAT and Sales Tax Mon, 27 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158186