section 16D
Compounding of Offences
Kerala Coir Workers’ Welfare Cess Act, 2008Tax200822 sections
Statutory text
Compounding of Offences.—(1) For compounding the offences under section 16B, the accused, either before or after the institution of prosecution, may submit an application before the Compounding Officer equivalent to the rank of Joint Director in the Industries/Coir Department, designated by the Government by notification in the Gazette, and on payment of seventy five per cent of the amount of fine provided under the said section, the Compounding Officer may compound the offence.
- (2) Every application for compounding the offences shall be made in such form and in such manner as may be prescribed.
- (3) Where the compounding of the offences is made before the institution of prosecution, in such situations, no prosecution shall be instituted against the accused with respect to the said offence.
- (4) Where the compounding of the offences is made after institution of the prosecution, such compounding shall be made with the permission of the court and after such compounding the accused shall be acquitted from the said offence.
- (5) The amount received on compounding of the offences shall be credited to the Consolidated Fund of the State.
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