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2018 (11) TMI 1356 - HC - VAT and Sales TaxImposition of compounding fees on offences - interpretation of statute - Compounding of Offence - Section 74 of the KVAT Act, 2003 - Held that:- Giving a purposive interpretation to the amendment, it has to be understood as enhancing the limit in the body of the sub-section, which includes the sub-clauses and the proviso also - Hence we cannot accept the contention that in the year 2009 when the amendment was made, the proviso was retained as having a maximum limit of ₹ 2 lakhs. As to the amendment made in 2011, the legislature was more careful in prescribing that the enhancement would be made at every place where the earlier limit had been specified. The assessee had paid up the compounding fees at ₹ 8 lakhs and had approached this Court claiming relief - The learned Single Judge refused to consider the same, since already the petitioner had paid up the compounding fees without demur. Appeal dismissed - decided against appellant.
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