Composition of offences

Composition of offences

1. (1) The Taxation Officer or any other officer authorised by the State Government in this behalf, may, either before or after the institution of proceedings for any offence punishable under this Act, accept from any person charged with such offence by way of composition of the offence a sum of money not exceeding five hundred rupees or double the amount of the tax which would have been payable under this Act, whichever is greater.
2. (2) On payment of such sum as may be determined by the Taxation Officer or such other officer, no further proceedings shall be taken against the accused person in respect of the same offence and any proceedings, if already taken, shall stand abated.