crime file,
with respect to an inspection, detection of
suppression and compounding effected by the
petitioner. The petitioner relies on Velimparambil
Hardwares v. State ... offence compounded on payment of
fees of Rupees Four lakhs. The Assessing Officer
took note of the compounding effected by the
assessee and issued notice
person to compound any offence
which such person is competent to compound under
this section.
(7) No offence shall be compounded if the accused ... compoundable. If a victim of that offence
refuses to file a complaint we cannot say that the offence is
compoundable. But compounding cannot be equivalent
been held in Digil (supra), on the provisions of compounding
being given effect to and the alleged offender paying fee as
determined by the Authorised ... also the
confiscation proceedings falls to the ground. On such
compounding effected, no prosecution could be carried on, no
penalty levied, no confiscation carried
offence has come into effect only with effect from 21.12.2017. It is
stated that therefore the application for compounding under Section 67A
could ... compounding would only
entail the absolving of the petitioners from the liability of facing criminal
prosecution and that such compounding will not have any effect
next question is what exactly is the effect of
compounding of such an offence under 67A(1) by the Excise
Commissioner or the Deputy Commissioner ... Sivapalan's case (supra), while considering the effect
of compounding of the offence, the aforesaid binding decision of the
Hon'ble Apex Court
take cognizance only based on a written
complaint.
11. The effect of compounding of offences on any further
proceedings was considered by this Court ... ending 31.9.1992. Compounding
is generally by way of compromise or agreement and once an
offence is compounded, the composition has the same effect
contractors' separately, when the rate of
compounded tax was brought down from 8% to 3% with effect
from 01.04.2009. The Government Contractors who were ... Sales Tax [Civil Appeal No. 5000 of
2004] to the effect that, once compounding is permitted and the
proceedings are finalized accordingly, it cannot
categorically held by the
Division Bench that even when a compounding is effected, the
offender does not have any entitlement to get the seized
mineral ... which is by another learned
Single Judge, in which the effect of compounding was
considered; which is not the issue raised here. Further the
learned
assessment was re-opened on the basis of a
compounding effected, on an offence detected. The pre-assessment
notice also made proposals for re-opening ... aggrieved with the re-opening made on the
compounding made and accepted by the petitioner on the ground
that the turnover computed as suppressed
person to compound any offence
which such person is competent to compound under
this section.
(7) No offence shall be compounded if the accused ... compoundable. If a victim of that offence
refuses to file a complaint we cannot say that the offence is
compoundable. But compounding cannot be equivalent
