Amendment status not verified — confirm the current text below against the official source.
(1) The prescribed authority may, at any t'me, compound accept from any person who has committed an offence offences, under section 30 by way of composition of offence, a sum of money not exceeding one thousand rupees cr double the amount of tax involved, whichever is greater, in addition to the tax to be recovered. Act V of 1898. (2) On payment of such sum of money as may be determined under sub-section (1), the prescribed autho rity shall, where necessary, report to the court that the offence has been compounded and thereafter no further proceedings under section 30 shall be taken against the offender in respect of the same offence and the said Court shall discharge or acquit the accused, as the case may be. 12 Power to