Amendment status not verified — confirm the current text below against the official source.
(1) Subject to such conditions as may be prescribect, cranpe• the prescribed authority may accept from any person Bigot:L(0 accused of any offence punishable under this Act or the 'ffewiel/' rules made thereunder, by way of composition for such offence, payment of a sum not exceeding double the amount of the tax payable, if any, or a sum of rupees five thousefia, whichever is greater. (2) If payment by way of composition is accepted under sub-section (1), no further proceedings shall be taken against the accused in respect of the offence compounded.