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TMI Blog2019 (6) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... rm - HELD THAT:- The order passed by the trial Court does not suffer from any infirmity or illegality, therefore, there are no grounds for entertaining this Criminal Revision Case. However, in view of the submissions made by the learned counsel for the petitioners, the petitioners may make a representation to the authority concerned if the offence is compoundable in nature for getting the same com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act ). The allegation made against them was that they have failed to pay tax to the credit of the Central Government under Chapter XVIIB for the financial year 2009-2010. The case of the petitioners is that there was a reconstitution of deed of partnership executed between the 1st petitioner A2 (10% sharing ratio) and one Mahamood Abdul Shaik (90% sharing ratio) for carrying on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the trial Court stating that the reconstitution deed cannot be looked into or relied upon as the said deed was not registered and there was a bar under Section 69 of the Partnership Act. The complaint is filed for the offences committed during the financial year 2009-2010 and the petitioners were responsible and in-charge for day to day affairs of A1-firm, and therefore, the prosecution again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The learned counsel submits that the said provision is meant for those who have evaded to pay the tax. The petitioners have paid the tax subsequently, and therefore, they are not punishable for the offence under Section 276-B. The learned counsel has also referred to a provision under Section 278-AA of the Act and submits that punishment shall not be imposed in certain cases. No person shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by the learned counsel for the petitioners, the petitioners may make a representation to the authority concerned if the offence is compoundable in nature for getting the same compounded. With these observations, the Criminal Revision Case is disposed of. As a sequel, Miscellaneous Petitions, if any pending, shall stand disposed of as infructuous. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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