1958 (10) TMI 34 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that the Deputy Commercial Tax Officer cannot pass an order directing an assessee to pay a specified sum under section 16 of the Madras General Sales Tax Act. The section only allows for actual compounding of offenses through voluntary payment accepted by the officer. The court allowed the appeal and decreed in favor of the plaintiff with costs throughout. Leave to appeal was refused. (Case citation: 1958 (10) TMI 34 - ANDHRA PRADESH HIGH COURT)