1958 (10) TMI 34

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..... s Tax Act (IX of 1939) which empowers the Deputy Commercial Tax Officer to pass an order under section 16 of the Act stating that an assessee guilty of an offence should pay a particular sum by way of composition. In the present case, he seems to have passed such an order. The only authority vested in him under section 16 of the Act-and it seems to me that the section is incapable of being misunde .....

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..... onda Venkata Subbiah.(1) In that case, upon which reliance is placed for the Government, it was held by their Lordships that where there has, in fact, been compounding under section 16, the record of such an act is a proceeding against which an appeal would lie under the provisions of section 11 of the Act. It was not notice in that case that though technically an appeal might lie, such an appeal .....

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..... the offer was accepted by the Deputy Commercial Tax Officer, there was a contract. This view is in the teeth of the pronouncement of their Lordships in the above case. The result of the foregoing reasoning, it is not disputed, is that this appeal should be allowed and the suit of the plaintiff decreed with costs throughout. Leave asked for but refused. Appeal allowed.
Case laws, Decisions, .....

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