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2008 (5) TMI 623 - HC - VAT and Sales TaxCase of compounding - tax calculated as ₹ 14,25,132 being two hundred per cent of the tax liability for the assessment year 2001-02 - Held that:- In the facts of this case, admittedly when the petitioner has given exhibit P5 and what is more, when there was no order granting permission under rule 30, it was not open to the authority under exhibit P9 series issued in the year 2005 to take the view that the petitioner must be held to the earlier application for compounding. All the more so, the unrebutted allegations in the writ petition would show that the petitioner was filing monthly returns and paying tax which were being accepted. Thus considerable force in the contention taken by the petitioner. In view of the fact that there is no order permitting compounding of the assessment, it is to be completed under section 5. Exhibit P9 is quashed.
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