alleged offenders claimed before this Court that the stipulation in
the compounding provision is only to the effect that the maximum
amount imposed shall ... general provision in the Rules. It
was specifically noticed that the maximum fine as per the
provision for compounding is restricted to the penalty only
assessee
was permitted to pay tax under the compounded
provision by Exts.P1 and P1(a) orders dated
13.12.2011 and 04.08.2012. Later notice ... even if the assessee is permitted to pay tax under
the compounding provision, there could necessarily be
an assessment determining the actual amounts payable
Writ
exception” to the provisions of Sections 213 and 214 make the provisions
inapplicable to offences which may be compounded, it is important to note that ... therein stated:
“Section 188 Compounding offences - In the case of
offences which may lawfully be compounded, injured persons
may compound the offence out of Court
above provision has held that if the provisions of Sections 269 of the Act are read in totality together with the provisions of Section ... contended that while in the Income-tax Act there was a provision for compounding the offence in the Act itself, there was no such provision
relating to
compounding of an offence. In the absence of
special procedure relating to compounding, the
procedure relating to compounding under Section
4
320 shall ... introduced it mentioned
about compounding in Section 188 by providing the
mode of compounding. However, it did not contain
any provision declaring what offences were
person to compound any offence
which such person is competent to compound under
this section.
(7) No offence shall be compounded if the accused ... shall be compounded except
as provided in the Section, any offence coming
under a special enactment cannot be compounded
under the provisions of the Code
provision to that effect
similar to the provision of Section 320 of Code of Criminal
Procedure. The fact that the no such provision is provided ... compounding was pleased to
observe that Section 24A of SEBI Act specify the jurisdiction to
entertain compounding in certain offences. The said provision
indicates
applicant has filed a compounding application dated February 12,2009 and
addendums submitted thereafter for compounding of contravention of the provisions of the
Foreign Exchange ... intention to contravene any provisions relating to foreign investment
in India or the provisions of the FEMA. They requested to compound the contravention
which
compounded structure " means an unauthorized structure, in
respect of which the compounding charges as levied by the Collector under the
provisions of sub-section ... Compounded structure" means a structure defined as compounded structure
under clause (5A) of section 2 of the Act;
(d) "Compounding charges", "infrastructure
compounded rates may, instead of filing separate
applications for compounding of individual works, file a
single option for payment of tax. It is this provision ... given to any assessee by the
provisions.
6. The true purpose and import of the provisions
relating to compounding of tax have been discussed
