Compounding of offence is impermissible after the filing of the complaint, or where the person has already been convicted by a competent court, as held by DelHC in Anil Batra v CCIT — In favour of: The revenue; WP (C) No 4673/2010.
The conditions stipulated for the compounding of a technical offence under the revised guidelines of 29 July 2003 are very clear and unambiguous. The compounding of such an offence was not permissible after the filing of the complaint. Indisputably, three complaints have already been filed against the petitioner, and in two of those, the petitioner stands convicted by the competent court. The revisions for the enhancement of punishment have been filed by the department and the appeals against the conviction have also been filed by the petitioner. The revisions and the appeals are pending before the Appellate Court. One of the complaints is also still pending trial before the learned ACMM. That being the factual matrix, the offence could not be said to be compoundable at this stage. In that fact situation, the competent authority was not bound to effect the compounding in violation of the mandatory prohibitions prescribed therein.
Decided on: 27 July 2011.
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