Insertion of new section 47A

After section 47 of the principal Act, the following section shall be inserted, namely: -

47A.

1. (1) Any person who is reasonably suspected of having committed an offence falling under clause
   • (a) of section 34 or section 35 may apply to the Commissioner for compounding the offence before conviction.
2. (2) On receipt of such application, the commissioner having regard to the circumstan- ces of the case, may in his discretion order for compounding the offence on payment of a sum of money by way of compounding fee or compensation for the offence on such terms and conditions as he deems fit: Provided that the sum of money fixed as compounding fee or compensation by the Commissioner under this section shall not be less than five times but not more than ten times the duty involved and where no duty is involved not less than rupees fifteen thousand but not more than rupees one lakh: Provided further that in all cases in which any property has been seized as liable to confiscation under this Act, may be ordered by him, to be released on payment of the value thereof as estimated by him or by an officer authorised by him in this behalf: Provided also that where the property so seized is a liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.