https://www.taxtmi.com/caselaws?id=159811 Composition for tax-related offences under the Karnataka Sales Tax Act and the Karnataka Tax on Entry of Goods Act is available only where an offence has been committed or is reasonably suspected, and in cases involving alleged non-payment or evasion, that position arises only after assessment and final determination of liability. Before such adjudication, composition proceedings for those defaults are not justified. A challenge that composition money was obtained by coercion was treated as a disputed question of fact and was not ordinarily suitable for writ jurisdiction under Article 226, particularly where the amount had not been encashed and composition had not been accepted. The unencashed cheques were to be returned, while the authorities could proceed with assessment or reassessment in accordance with law. en-us Tue, 31 Mar 1998 00:00:00 +0530 Mon, 02 Dec 2013 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159811 Composition for tax-related offences under the Karnataka Sales Tax Act and the Karnataka Tax on Entry of Goods Act is available only where an offence has been committed or is reasonably suspected, and in cases involving alleged non-payment or evasion, that position arises only after assessment and final determination of liability. Before such adjudication, composition proceedings for those defaults are not justified. A challenge that composition money was obtained by coercion was treated as a disputed question of fact and was not ordinarily suitable for writ jurisdiction under Article 226, particularly where the amount had not been encashed and composition had not been accepted. The unencashed cheques were to be returned, while the authorities could proceed with assessment or reassessment in accordance with law. Case-Laws VAT and Sales Tax Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159811