Amendment status not verified — confirm the current text below against the official source.
Power to compound offences. - (1) The [Deputy Excise and Taxation Commissioner concerned] may accept from any person who has committed an offence punishable under this Act, by way of composition of such offence, a sum of money not exceeding one thousand rupees or a sum double the amount of the tax payable under section 3 in respect of any sale conducted by such person, whichever is greater. (2) On the payment of such sum of money to the [Deputy Excise and Taxation Commissioner concerned], the accused person, if in custody, shall be discharged, and no further proceedings shall be taken against such person in respect of such offence. CHAPTER V Miscellaneous