RATAN CH. BANIK Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has challenged a revisional order dated 06.11.2015 passed by the Commissioner of Taxes by which he rejected the petitioner's revision petition against a composition order dated 02.09.2014.

(2.) Brief facts are as under:

(3.) The petitioner appeared before the concerned authority and requested for compounding of the offence. His request was accepted by the Superintendent of Taxes who passed the composition order on 02.09.2014 levying a total sum of Rs.2,61,000 (rupees two lakhs sixty one thousand) from the petitioner which included the unpaid tax and composition charges on the basic value of goods of Rs.6,00,000 (rupees six lakhs).