Composition of offences

(1) The prescribed authority may accept, from any person who has committed or is reasonably suspected of having committed an offence under this Act, by way of composition of such offence-

See Rule 59

(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 (three thousand rupees) or double the amount of the tax recoverable, whichever is greater, and (b) in other cases a sum of money not exceeding (three thousand rupees). NOTE : The bracketed words in clauses (a) and (b) were subs. by Act 18 of 1985, w.e.f.1.7.1985 for the words "one thousand rupees." ((2) Any order passed or proceeding recorded by the prescribed authority under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom.) NOTE : Sub-section (2) was added by Act 26 of 1961, w.e.f.1.10.1961.