2012 (8) TMI 749

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..... he authorities, then the authorities shall not serve any notice under sub-section (1) in respect of the amount so paid. Therefore, authorities have no authority to initiate proceedings for recovery of penalty under Sec. 76 of the Act. - 60 of 2009 - - - Dated:- 9-9-2011 - N. Kumar and Ravi Malimath, JJ. BY : Shri B. Pramod, Advocate, for the Appellant. Shri K.S. Ravishankar, Advocate, f .....

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