section 19
Power to compound offences.
The Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005Tax200536 sections
Statutory text
- (1) The 1[Commissioner] may accept from any person who has committed an offence punishable under this Act, by way of composition of such offence, a sum of money not exceeding one thousand rupees or a sum double the amount of the tax payable under section 3 in respect of any sale conducted by such person, whichever is greater.
- (2) On the payment of such sum of money the accused person, if in custody, shall be discharged, and no further proceedings shall be taken against such person in respect of such offence.
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