section 39A
Power of Commissioner to compound offences
The Goa Excise Duty Act, 1964Tax196456 sections
Statutory text
(1) Subject to such conditions, if any, as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under this Act or under any rules made thereunder other than an offence under section 34 or an offence relating to intoxicating drugs or opium as defined in clause (kkk) and (oo) of section 2, either before or after the commencement of any proceedings against such persons in respect of such offence, by way of composition for such offence, a sum not exceeding ten thousand rupees. (2) When compounding of an offence is accepted the power to confiscate the
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