1994 (6) TMI 213

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rt "the Act"), challenges exhibit P8 order passed by the Board of Revenue under section 38 of the Act. He filed an application dated July 14, 1987, for compounding an offence under section 47 of the Act. By the order dated July 17, 1987, the second respondent allowed the application and compounding fee of Rs. 4,000 was fixed. Exhibit P1 is the order passed by the second respondent. Pursuant to exh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....leged in the present case is one under section 46 of the Act. The word "compound" has different meanings. In the present context the meaning that can be attributed to it is, to agree for a consideration not to prosecute an offence. The composition of offence does not mean the offence has not been committed. It only means the State agrees not to prosecute the offence already committed on payment of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....teral agreement. Then the assessee cannot go back and say that there is no compounding of offence. In this case the petitioner in compliance of exhibit PI order paid the compounding fee. That means the compounding is complete. This is not a case where the assessee has any grievance which comes within the purview of clause (a) or (b) of sub-section (1) of section 47 of the Act. That being the posit....