https://www.taxtmi.com/caselaws?id=159812 Compounding of an offence under section 47 of the Kerala General Sales Tax Act settled the offence itself, not merely prosecution, so once the authorised officer accepted the composition and the prescribed amount was paid, no further penalty could be imposed for the same contravention. The court treated sections 45A and 47 as part of the same offences-and-penalties scheme and held that compounding exhausted the matter in respect of that offence. Penalty proceedings initiated after compounding were therefore unsustainable, and the penalty order and revisional orders were set aside. en-us Thu, 18 Mar 1999 00:00:00 +0530 Mon, 02 Dec 2013 15:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159812 Compounding of an offence under section 47 of the Kerala General Sales Tax Act settled the offence itself, not merely prosecution, so once the authorised officer accepted the composition and the prescribed amount was paid, no further penalty could be imposed for the same contravention. The court treated sections 45A and 47 as part of the same offences-and-penalties scheme and held that compounding exhausted the matter in respect of that offence. Penalty proceedings initiated after compounding were therefore unsustainable, and the penalty order and revisional orders were set aside. Case-Laws VAT and Sales Tax Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159812