https://www.taxtmi.com/caselaws?id=158679 An assessee who voluntarily applied for compounding an offence under the Kerala General Sales Tax Act, accepted the compounding order, and paid the fixed amount without protest could not later dispute the fee as excessive. The court noted that the composition scheme under section 47 operates on the terms accepted in the application, and the assessee, having sought compounding for a sum up to Rs. 50,000 and acted on the order, could not insist that the authority should have fixed a lower amount by reference to another statutory ceiling. The challenge to the compounding order was therefore not maintainable. en-us Thu, 12 Dec 1996 00:00:00 +0530 Tue, 05 Nov 2013 15:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158679 An assessee who voluntarily applied for compounding an offence under the Kerala General Sales Tax Act, accepted the compounding order, and paid the fixed amount without protest could not later dispute the fee as excessive. The court noted that the composition scheme under section 47 operates on the terms accepted in the application, and the assessee, having sought compounding for a sum up to Rs. 50,000 and acted on the order, could not insist that the authority should have fixed a lower amount by reference to another statutory ceiling. The challenge to the compounding order was therefore not maintainable. Case-Laws VAT and Sales Tax Thu, 12 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158679