TMI Blog1971 (7) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... otice G.I. No. 2717/69-70/2 dated 23rd October, 1969. The petitioner M/s. Brugumalla Venkatappaiah Son Co., who are dealers in copra have submitted returns of the turnover for the months of April, May, June, July and August, 1969. In those returns, according to the respondent, certain turnovers which ought to have been included have not been included, The respondent, therefore, proposed to ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed authority may accept from any person who has committed or is reasonably suspected of having committed an offence under this Act, by way of composition of such offence- (a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... composition of an offence. That apart, the composition of an offence could be with reference to a person who has committed or is reasonably suspected of having committed an offence under the Act. The allegation of the respondent as per the Notice G.I. No. 2717/69-70/1 dated 23rd October, 1969, is that the petitioner, who is the dealer, has failed to disclose certain turnovers in the returns subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or may not agree to be compounded in accordance with section 32 of the Act. Until an enquiry, pursuant to the Notice G. I. No. 2717/69-70/1 is completed, in my opinion, the Commercial Tax Officer cannot entertain a reasonable suspicion that the petitioner has committed an offence. Hence the question of asking him to choose either to face a prosecution or agree to the composition of an offence, doe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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