1994 (6) TMI 213

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..... filed an application dated July 14, 1987, for compounding an offence under section 47 of the Act. By the order dated July 17, 1987, the second respondent allowed the application and compounding fee of Rs. 4,000 was fixed. Exhibit P1 is the order passed by the second respondent. Pursuant to exhibit PI the petitioner remitted the aforesaid compounding fee on July 16, 1987 (?). After the payment the .....

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..... In the present context the meaning that can be attributed to it is, to agree for a consideration not to prosecute an offence. The composition of offence does not mean the offence has not been committed. It only means the State agrees not to prosecute the offence already committed on payment of compensation. When the offence is alleged under section 46, the assessee is entitled to file an applicati .....

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..... case the petitioner in compliance of exhibit PI order paid the compounding fee. That means the compounding is complete. This is not a case where the assessee has any grievance which comes within the purview of clause (a) or (b) of sub-section (1) of section 47 of the Act. That being the position, no revision can be filed against the order of compounding which is completed by payment of compounding .....

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