Amendment status not verified — confirm the current text below against the official source.
(J) Subject to such conditions as may be pres- cribed, the Commissioner may accept from any person charged with an offence under sub-section (/) of section 18 or under any rules made under this Act, by way of composi- tion of the offence, a sum not exceeding one thousand rupees or, where the offence charged is under clause (a) or clause (b) of that sub-section, not exceeding double the amount of tax which would have been payable by the dealer had he complied with the provisions of this Act, whichever is greater. (2) On payment of such sum as may be determined by the Commissioner under sub-section (/ ), the accused person shall be discharged or acquitted, as the case may be, and no further proceedings shall be taken against him in respect of the same offence. ecution or other legal proceedings shall lie against the Government or any officer or servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules framed thereunder.