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2015 (10) TMI 2710 - HC - VAT and Sales TaxCompounding fee - whether the petitioner can escape from his liability to pay the compounding fee demanded in Ext.P8 order by placing reliance on a subsequent declaration of law by this court? - Held that: - Having obtained the statutory benefits flowing from the composition of the offence, the petitioner cannot now turn around and question the very proposal for imposition of penalty, based on a subsequent judgment of this Court. The conduct of the petitioner wood estop him from attempting such a course of action. The challenge in the writ petition, against Ext.P8 order of the 1st respondent, on the aforesaid ground is therefore rejected. Whether in the event of the petitioner having to pay the compounding fee demanded in Ext.P8 order, he can claim a reduction in the fee payable by invoking the provisions of the proviso to S. 74 (1)(a) of the KVAT Act? - Held that: - when the legislative history of the said provision clearly indicates that while there were two amendments, that enhanced the compounding fee payable under S.74 (1)(a), in 2009 and 2011, on both those occasions the amending body did not deem it necessary to amend the proviso to the said provision - Thus, the proviso has to be read as it stands in the statute book, and when so read, Ext.P8 order of the 1st respondent, to the extent it fixes the compounding fee payable by the petitioner @ ₹ 8 Lakhs cannot be legally sustained. Petition allowed in part.
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