R SUNDARESA IYER Vs. BOARD OF REVENUE C T CHEPAUK MADRAS 5
LAWS(MAD)-1970-7-2
HIGH COURT OF MADRAS
Decided on July 09,1970

R SUNDARESA IYER Appellant
VERSUS
BOARD OF REVENUE C T CHEPAUK MADRAS 5 Respondents

JUDGEMENT

VEERASWAMI, C. J. - (1.) CERTAIN irregularities were discovered on a surprise inspection in the business premises of the petitioner which amounted to an offence. The petitioner had an option whether to face prosecution or to compound. It chose the latter and paid a fine of Rs. 750. Its explanation had been called for but after a consideration of it, the department declined to accept it. The appellant had the further opportunity of presenting his case in the revision petitions. But they failed. We are unable to see any error. The apprehension of the petitioner is that the findings in the compounding proceedings might prejudice it in the assessment proceedings. We do not think that this will be necessarily so. The facts found in the compounding proceedings may not by themselves be material in the assessment proceedings. The assessing authority will have to rest the assessment in the light of the materials themselves which he will have to judge with a fresh mind.
(2.) ON that view, the petition is dismissed.;


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