Amendment status not verified — confirm the current text below against the official source.
(1) Subject to such conditions as may be pres- offences c r*ted, an officer authorised by the State Government o ences. b eha if m a y, e jther before or after institution of criminal proceedings, accept from the person charged with an offence under this Chapter or the rules made thereunder, by way of composition of the offence, a sum not exceeding one thousand rupees or in the case of contravention of the provisions of section 4 of the Act double the amount of tax which would have been payable had these provisions been complied with, whichever is greater. (2) On payment of such sum as may be determined under sub-section (1), no further proceedings shall be taken against the person concerned in respect of the same offence.” Insertion of