Compounding of offences

Compounding of offences.—(1) The State Government or any person authorised by it in this behalf may, either before or after the institution of proceedings for any offence punishable under section 25, permit any person charged with the offence to compound the offence on payment of such sum not exceeding double the amount of tax which would have been payable if the offence had not been committed as the State Government or the authorised person may determine.

1. (2) On payment of such sum as may be determined by the State Government or the authorised person under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence.