Institution of proceedings and composition of offences

B. Institution of proceedings and composition of offences.-(1) No prosecution for any offence punishable under this Act shall be instituted except with the previous sanction of the Commissioner and such proceedings shall not be proceeded with until the assessee is given a reasonable opportunity of being heard.

1. (2) The Commissioner may, either before or after the institution of proceedings, compound any matter done or omitted to be done and the composition fee may be to the extent of double the amount of tax meant to be evaded.
2. (3) On payment of the composition fee, the proceedings against the person shall be withdrawn.