Amendment status not verified — confirm the current text below against the official source.
Compounding of offences • (1) The prescribed authority may, either before or after the insnunion of proceedings for an offence under this Act. permit any assessee charged with the offence to compound the offence on payment of such sum. not exceeding double the amount of tax recoverable. - (2) On payment of such sum as may be determined by the prescribed authority under sub-section ( 1) no further proceedings shall be taken against the person in respect of the same offence, (3) Any order passed OJ proceeding recorded by the prescribed authority under sub-section (I) shall be final and no appeal or application for revision shall he therefrom 25 Powers to enforce attendance etc • The Commissioner and the prescribed authorities under this Act, shall have the same powers as are vested in a Court under the Code of Civil Procedure, ! 908 while trying a SULt, for tbe purpose of enforcing the attendance of and examining any person on oath or affirmation or for compelling the production of any documents or accounts.