For the financial year  2012-13  the Revenue has charged compounding gee of at the rate of three percent. For the financial year  2013-14 and 2015-16  the compounding fee  was charged at the rate of five percent. Revenue also charged compounding fee to all the directors instead of treating  only one director treating him as principal Officer. On writ the Court held that  the charge of  compounding fee of 5 percent is affirmed. However as regards   compounding fee by all directors instead one director, directed to re examine especially in the year 2012-13 the compounding fee was levied only on one of director (Mr.Aman Gulati) and not other directors. Directed to pay the compounding fee.  (Financial year 2013 14 to 2015-16)