Amendment status not verified — confirm the current text below against the official source.
Fine in lieu of confiscation.— Whenever confiscation is authorised by this Act, the officer ordering the same may give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. Payment of the fine does not absolve the owner of the goods from the payment of duties and other charges prescribed in this Act. 132[39A. Power of Commissioner to compound offences.— (1) Subject to such conditions, if any, as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under this Act or under any rules made thereunder 131 Section substituted by the Amendment Act 20 of 2001. 132 Inserted by Amendment Act 8 of 1966. Manual of Goa Laws (Vol. II) – 195 – Excise Duty Act and Rules other than an offence under section 34 133[or an offence relating to intoxicating drugs or opium as defined in clause (kkk) and (oo) of section 2], either before or after the commencement of any proceedings against such persons in respect of such offence, by way of composition for such offence, a sum not exceeding 134[five thousand rupees]. (2) When compounding of an offence is accepted the power to confiscate the goods seized under this Act in respect of such offence shall be vested in the Commissioner. (3) On payment in full or such sum as may be determined by the Commissioner under sub-section (1),— (a) no proceedings shall be commenced against such person aforesaid; and (b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.]