CTA Case No. 1922 (Decision)

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UEC SI )N - CTA C SE o . 922 , ).2 The compromise papal y of 20 . oo, as far �as � '1is part of the ppealea deci s ion is concerned, can. no t be i 1posed unless p titl.one r con se ts theret � If respon � - ~nt belie es tha t petitioner has incur1..ed a criminal l:i.ability for v iolation f t he .rteVe ue �co a�, he is free to institute t ile corres onding cr h inal proceedin s ' but for hi m to ' a penal y without its consent� is �Clear- impose ly illegal and naut hor:tzed. ( oll . v . u. s .T., 10 Phil . 1062; D Peh v. oll ., 2 CRA 21 6; Co n. v. to goti....Suyoc Hi nes, nc. 2 s RA .867 ) f; ~HE FORE, pe titioner Luxaire .ro � ucts, Inc., is he reby or dered ~ to pay respondent Co.mmissi ner of I nter- n al He venue th,e amount f iF- 52 . 9 , repre.sentin deficien- c y contr ac r 1 s a:x and surch r ge . No cos s. � � SO Ufu)E .fi'D. Quezon "'it , , Septe ber 3 , .1971 . vJE ' FCU : �. /_ ,~ ,.- y Al LA~ . Ji. A.rti�.Z. � � ~sociate Jti ge � .RAh ,, ' 1. A, u~G~i'4JI.. ssociate Judge 1 18 2 '' ' .I