Amendment status not verified — confirm the current text below against the official source.
Compounding of offences: (1) The Commissioner may, either before or after the institution of proceedings of any offence punishable under Section 81, or under any Rules made under this Act, accept from any person charged with such offence by way of composition of the offence charged under sub-section (1)3 (2),(3), (4), (5),(6), (7) or clause (a), (b), (c), (d) or (e), of sub- section (9) or sub-section (10) of Section 81 not exceeding double the amount of tax which would have been payable on the sale or purchase turnover to which the offence relates, whichever is greate. (2) On payment of such sum as may be determined by the Commissioner under sub-section (10, no further proceedings shall be taken against the accused person in respect of the dame offence and any proceedings, if already taken, shall stand abated. -81-- CHAPTER-XI MISCELLANEOUS