1971 (7) TMI 151

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....er appropriate writ or order or direction interdicting the respondent from proceeding further in pursuance of the Notice G.I. No. 2717/69-70/2 dated 23rd October, 1969. The petitioner M/s. Brugumalla Venkatappaiah Son & Co., who are dealers in copra have submitted returns of the turnover for the months of April, May, June, July and August, 1969. In those returns, according to the respondent, ce....

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....32 of the Act or face a prosecution without further notice. Section 32 of the Act reads as follows: "The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence under this Act, by way of composition of such offence- (a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act....

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....tance by the prescribed authority. The statute does not contemplate an offer to proceed from the prescribed authority for composition of an offence. That apart, the composition of an offence could be with reference to a person who has committed or is reasonably suspected of having committed an offence under the Act. The allegation of the respondent as per the Notice G.I. No. 2717/69-70/1 dated ....

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....of an enquiry could form the basis for any reasonable suspicion that the petitioner has committed an offence, which he may or may not agree to be compounded in accordance with section 32 of the Act. Until an enquiry, pursuant to the Notice G. I. No. 2717/69-70/1 is completed, in my opinion, the Commercial Tax Officer cannot entertain a reasonable suspicion that the petitioner has committed an offe....