Compounding of offences

1[17A.  Compounding of offences.

  1.  The Commissioner may, either before or after the institution of proceedings for any offence punishable under section 16, or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence a sum not exceeding two thousand rupees or double the amount of tax which would have been payable on the purchases to which the said offence relates, whichever is greater:

 

Provided that, where the offence relates only to a breach of any rules the sum for which the offence may be compounded shall not exceed two thousand rupees.

 

  1.  On payment of such sum as may be determined by the Commissioner under sub-section (1) no further proceedings shall be taken against the accused person, in respect of the same offence.]

   -----------------------------------------------------------------------------------------------

  1. Section 17A was inserted by Mah. Act No.49 of 1974.