Compounding of offence

Where an offence under this Act has been committed, such an offence may, at any time before conviction, be compounded by any officer of the State Government authorised by the Commissioner in this behalf, after accepting by way of composition thereof, a sum of money not exceeding such amount as may be prescribed, together with the amount of tax, if any, which may be due from the persons committing the offence. Such composition shall have effect of discharging such persons from liability for the offence and no further proceeding shall be taken or continued against him in respect of the offence so compounded.