Compounding of offences
 
1. [1). The prescribed authority may accept, from any proprietor who has committed or is reasonably. suspected of having committed an offence under this Act, by way of composition of such offence,-
    a). where the offence consists of the failure to pay or the evasion of any tax, recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding two thousand rupees or double the amount of the tax recoverable, whichever is greater; and
b). in other cases a sum of money not exceeding two thousand rupees.]
   
1. Sub-section (1) was Subs. by Act No:28 of 1996 w.e.f.1.8.96. The earlier Section read as under:-
  2). On payment of such sum as may be determined by the assessing authority under sub-section (1) no further proceedings shall be taken against the person in respect of the same offence.
  3). Any order passed or proceeding recorded by the assessing authority under subsection (1) shall be final and no appeal or application for revision shall lie there-from.