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 sections 23 and 24 by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of tax involved, whichever is greater, in addition to the tax to be recovered. (2) On payment of such sum of money as may be determined under sub-section (1), the prescribed authority shall, where neces- sary, report to the Court that the offence has been compounded and thereafter no further proceedings under sections 23 and 24 shall be taken against the offender in respect of the same offence and the said court shall discharge or acquit the accused as the case may be.