https://www.taxtmi.com/caselaws?id=784889 Rule 3 of the Assam Value Added Tax Rules, 2005 permits delegation of the Commissioner's powers, and notifications in the record validly delegated Section 89 compounding power to the Superintendent of Taxes. Because the petitioner had submitted a written admission of the offence and requested compounding in lieu of prosecution, the delegated officer acted within jurisdiction and the compounding order was valid. The amount recorded in the challan and contemporaneous documents as composition money could not later be treated as a security deposit, since the deposit was made without protest and was consistent with the request for compounding. The challenge to the compounding order and refund claim therefore failed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784889 Rule 3 of the Assam Value Added Tax Rules, 2005 permits delegation of the Commissioner's powers, and notifications in the record validly delegated Section 89 compounding power to the Superintendent of Taxes. Because the petitioner had submitted a written admission of the offence and requested compounding in lieu of prosecution, the delegated officer acted within jurisdiction and the compounding order was valid. The amount recorded in the challan and contemporaneous documents as composition money could not later be treated as a security deposit, since the deposit was made without protest and was consistent with the request for compounding. The challenge to the compounding order and refund claim therefore failed. Case-Laws VAT / Sales Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784889