.... 3. In normal circumstances, the payment of compounding charges means the admission of guilt. When the compounding charges was not paid by the person in whose name ...squad of TANGEDCO detected the commission of energy theft. During the relevant time, the petitioner was away. The compounding charges had been collected from the petitioner's wife. Thereafter, the... probably frighting in making payment. Therefore, while the payment of compounding charges will hold good, that may not be put against the petitioner. While I decline t...

.... The petitioner was not there. The caretaker of his land / Senthilkumar was present. He had paid a sum of Rs.16,000/- towards compounding charges. The payment of compounding charges helps to avoid prosecu... W.P(MD)No.24590 of 2023 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.10.2023... CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.24590 of 2023 and W.M.P.(MD)Nos.20772, 20774 and 21188 of 2023...

...offence has been committed’ should be read conjointly.4. As rightly pointed out by the learned Special Government Pleader for Forests, in case of compounding under Section 68 of the Act, it involves the ...compounded. The forest official has demanded the production of the vehicle for permitting the compounding of the offences for initiating confiscation proceedings under Section 55 of the Kerala Forest....5. It is for the forest official concerned to decide whether compounding should be permitted or not. If compounding is not permitted, Section 55 of the Act will not come into play. In such case...

...petitioner paid the necessary compounding charges also. Since the petitioner had paid the compounding charges, that amounts to admission of guilt. Assessment charges were also calculated accordingly... W.P(MD)No.27921 of 2023 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.11.2023... CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.27921 of 2023 and W.M.P.(MD)No.24024 of 2023 S.Marisamy ... Petitioner...

...for petitioner submitted that in order dated 13.09.2023, it has been mentioned that if petitioner accepts compounding and makes payment of compounding fee i.e. Rs. 10,000/-, that may go against him in criminal trial and tha...compounding the offence on payment of fine of Rs. 10,000/-. Order of compounding was passed as value of forest produce was only Rs. 554/-, much less than Rs. 1000/-. 2. Counse...on basis of reasonable suspicion, proceedings may be initiated for seizure of vehicle and confiscation. Guilt of accused is not to be established. A person is on trial for commission of his offence...

...appearing for petitioner submitted that in order dated 20.01.2023, it has been mentioned that if petitioner accepts compounding and makes payment of compounding fee i.e. Rs. 10,000/-, that may go against him in criminal tri...compounding the offence on payment of fine of Rs. 10,000/-. Order of compounding was passed as value of forest produce was only Rs. 316.80/-, much less than Rs. 1000/-. 2. Cou...that on basis of reasonable suspicion, proceedings may be initiated for seizure of vehicle and confiscation. Guilt of accused is not to be established. A person is on trial for commission of his...

...made the necessary payment. 3.I do not want to go into the said issue. Normally when compounding charges are paid, it amounts to admission of guilt. But in...is satisfied that the energy theft could not have taken place in the manner projected by the second respondent, then notwithstanding the payment of compounding chargers which of course is not... W.P(MD)No.27920 of 2023 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.11.2023...

...make no difference to the cancellation of the licences on the basis of the detection of offence, since compounding amounts to admission of guilt and forecloses only prosecution ...Anu Sivaraman, J.:— The issue raised for consideration in these writ petitions is with regard to compounding of an offence of mixing of starch with toddy. The parties and documents are...of the ambit of the more serious offences. Compounding is also enabled in such cases after the amendment. It is therefore contended that even though the offence in these cases was committed before...

...of the compounding fee of Rs. 15,000/- should be treated as an admission of guilt. The compelling circumstances in such cases cannot be lost sight of, the learned Sr. Counsel for the appl...can never be treated as a finding of guilt or admission of guilt, it is contended. Compounding is...imposed as the fine in that case, there is an admission of the guilt and as such it should be treated as a case where the accused was found guilty. It is important to note that no charge sheet or...

...respondent is fully justified in passing the impugned order, more particularly in view of the admission of the guilt and compounding for violation of the provisions of t.... It is also clear that before taking any action under Section 9(1) of the Cinema (Regulation) Act, in view of admission of the guilt and compounding, the only...guilt, namely, violation of certain provisions of the Entertainment Tax Act and pays necessary fees by way of compounding, in terms of Section 9(2) ...

...licensee; service of notice on the Nowkarnama amounts to service of notice on the licensee himself; the application made by the petitioner, seeking compounding of the offence, is an admission of ...present writ proceedings. X. SUBMISSION OF AN APPLICATION, FOR COMPOUNDING THE OFFENCE, DOES NOT AMOUNT TO AN ADMISSION OF GUILT: 27. Learned Government Pleader would co...the learned Government Pleader that an application, for compounding an offence, is a tacit admission of guilt by the licence holder. XI. NO DISCRETION IS CONFERRED ON THE COMPETENT...

..., there is a clear admission of guilt and in such circumstance the liability of the assessee is to pay the compounding fees as also make good the tax liability. As contended by the petitioner, the payment...suppression was detected and the offense was compounded, leading to admission of guilt, tax is liable to be determined at the regular rates, at least for such suppression detected.4. The...itself. The order at Exhibit P2 itself records the payment of the compounding fee. The dealer also had to satisfy the tax component, which was demanded as per Exhibit P2(3). This was challenged in W.P...

..., seeking compounding of the offence, is an admission of guilt by him; while the petitioner preferred an appeal against the order of cancellation, the entire emphasis thereafter was only on ....X. Submission of an application, for compounding the offence, does not amount to an admission of guilt:26. Learned Government Pleader would contend that, by filing an appli..., therefore, unable to accept the submission of the learned Government Pleader that an application, for compounding an offence, is a tacit admission of guilt by the licence holder.XI. No...

.... The Collector exercised power of compounding under 2006 Rules, which was not permissible inasmuch as there was no admission of guilt by the petitioner. Learned counsel for the petitioner submits that...Heard.By filing this petition under Article 226 of the Constitution, the petitioner has called in question the legality, validity and propriety of...the order dated 8.8.2013 (Annexure P/10). By this order, the respondent No. 2 has penalised the petitioner under Madhya Pradesh Minerals (Prevention of Illegal Mining, Transportation and Storage...

...volition, the guilt of the contravention. The admission of 10 guilt also ensures curtailment of the process .... Thus, it would stand to reason that such an admission of contravention is made by the person charged at a stage prior to the adjudication. This is because, on adjudication once a person is found guilty he does not have to admit hi.... Thus, the question of admission of guilt of the contravention complained of, by the errant person, the sine qua non for a compounding application, is quite redundant, as he had already ...

...may be. In other words, it is an admission of the guilt and on payment of certain compounding fee, the accused person is to be proceeded, which would not ipso facto mean that he has been cleared ...accusations or the offences committed by him. Para 52 In other words, it is an admission of the guilt which has led to the passing of an order of permission to compound, and there is nothing further...and, therefore, the consequences follows. Para 56 The admission of facts on the part of the licensee and his application for compounding would amount to his admitting the offence or violation or...

...questions of law have been projected for consideration. They are as follows : a) Whether payment of compounding fees by the assessee amounts to admission of guilt?..., having jurisdiction. If the consumer accepts the guilt of offence unequivocally, by compounding, the consumer can avoid prosecution. When there is payment of compounding fee, under protest, law does not...Section 151 of the Act. 14.In the case on hand, the appellant by paying the compounding charges had admitted his guilt. He never retracted. Once the guilt stands...

...consideration. They are as follows : a) Whether payment of compounding fees by the assessee amounts to admission of guilt? b) Whether having...consumer accepts the guilt of offence unequivocally, by compounding, the consumer can avoid prosecution. When there is payment of compounding fee, under protest, law does not restrict the powers ...concluded that the appellant had committed theft of energy. Faced with the prospect of criminal prosecution, the appellant paid the compounding charge of Rs.40,000/-. Thereafter, the competent...

...violations of statutory provisions for which a penalty or fine or imprisonment is provided for, as the case may be. In other words, it is an admission of the guilt and on payment of certain ...punishable under the said Act. Only on mat basis, compounding is permitted by the authorities constituted under the Entertainment Tax Act. Compounding presupposes an admission of the misconduct which is either a te...Noushad v. Forest Range Officer, 2018 (1) KHC 499 that compounding involves admission of guilt of the accused concerned and in such cases it h...

...full disclosure of facts.14. We are of the view that the application filed by Respondent No. 1 has to be considered in the overall context, namely, as an admission of guilt. As long as an ap...or how it has been detected is not of much consequence. What is of importance is whether any material or relevant fact pertaining to an admission of guilt has not been disclosed.15. The fact...setting aside an order dated 25th May, 2006 passed by the Chief Commissioner of Customs (DZ) in Compounding Order No. 2.CCC(DZ)/SCM/2006.2. It appears that Respondent No. 1 had gone to...