9911796707
TMI Blog1998 (3) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The second respondent inspected the premises of the petitioner on May 28, 1991 and it was found that there is a liability of tax under Entry Tax Act, Central Sales Tax Act as well as Karnataka Sales Tax Act. Statement of petitioner was recorded wherein the liability was admitted and taxes were paid under protest. Learned counsel for the petitioner has prayed that unless there being a determina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount so remaining unpaid or evaded or to be paid whichever is greater, and (b) in other cases, a sum of money not exceeding one thousand rupees. From the perusal of the above provisions, the power of composition could be exercised where the offence has already been committed or is reasonably expected to have been committed. The offence which have been contemplated under section 31(a) are in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been contemplated by section 31(aa) is where the offence is committed under section 27(2) is in respect of non-issue of bills of cash memorandum. The offence is committed in that case when the bill is not issued or obtained. Since the offence has already been committed and the respondent found clinching and sufficient evidence for prosecuting the assessee in respect of the offence, actio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of a criminal offence. It is a bilateral act and could be enforced only when both the parties agree, and no coercion could be exercised. The question as to whether there is coercion or not is a disputed question of fact and cannot be determined in the extraordinary jurisdiction under article 226 of the Constitution. If there is coercion by the authority the assessee can immediately send ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Commercial Taxes for proper directions to the Commercial Taxes Officers so that no allegation of illegal collection is made, and a proper procedure be given for the guidance of the officers. Petition stands disposed of accordingly. Respondents are free to make assessment/reassessment in accordance with law. Petition disposed of accordingly. - - TaxTMI - TMITax - CST, VAT & S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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