The petitioner, an assessee under the provisions of the Kerala General Sales tax Act (for short' the Act'), challenges Ext. P5 order passed by the Board of Revenue under S.38 of the Act. He filed an application dated 14-7-1987 for compounding an offence under S.47 of the Act. By the order dated 17-7-1987 the second respondent allowed the application and compounding fee of Rs. 4,000/- was fixed. Ext. P1 is the order passed by the second respondent. Pursuant to Ext. P1 the petitioner remitted the aforesaid compounding fee on 16-7-1987. After the payment the petitioner realised that there was a mistake in so far as the unaccounted purchase of timber logs as revealed in Ext. P1. Thereupon he filed a revision before the third respondent; but met with no success. Then he filed a further revision before the Board of Revenue and the same was dismissed as per Ext. P5 order.

2. Section 47 of the Act authorises the composition of offences. Sub-section (1) of the said Section authorises the assessing authority or other officer or authority authorised by the Government in that behalf may accept from any person who has committed or is reasonably suspected of having committed an offenc