Amendment status not verified — confirm the current text below against the official source.
(1) The prescribed authority may, at any time, accept from any person who has committed an offence under section 22, by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of [21); involved, whichever is greater, in addition to the tax to be recoyered. (2) .On plyment ofvsuch sum of money as may be determined under sub-section (1), the prescribed authority shall, whe e mCessary, report to the Court that the Offence has been compounded and thereafter no further proceedings 0 ences and pernalties. Power to compound ofl‘ences. Bar to Proceedings. Exciusion of_ Jurisdi- ction of Civil Courts. Refunds. Delegation of powers. Pawer to make rules. 10 under section 22 shall be taken against the offender in respect of the same offence and the Said Coutt shall discharge or acquit the accused, as the case may be? '24. No prosecution shall lie against any person authorised under this Act, for anything done or purported to have been done in good faith under this Act or the ruies made thereunder.