2017 (6) TMI 1246

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..... al facts and figures - Held that:- The explanation sought to be offered from the part of the petitioner was not all palatable in view of the specific provision for compounding. By virtue of the option exercised by the petitioner and the sanction given accordingly, it was obligatory for the assessee to have satisfied the tax in terms of the compounding provision. It was accordingly, that interferen .....

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..... ce to actual facts and figures. 3. Heard the learned Counsel appearing for the appellant as well as the learned Government Pleader appearing for the respondent. 4. It is brought to the notice of this Court that, in view of the 'stop memo' issued by the Departmental Authorities, particularly the Mining Geology Department, the quarry and crusher unit of the petitioner were not workin .....

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..... r and the sanction given accordingly, it was obligatory for the assessee to have satisfied the tax in terms of the compounding provision. It was accordingly, that interference was declined and the writ petition was dismissed. However, considering the submissions made by the learned Counsel for the petitioner/assessee, the learned Judge permitted the assessee to satisfy the arrears by way of 's .....

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