Composition of offences

(1) The assessing authority or other officer or authority authorised by the Government in this behalf may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, by way of composition of such offence,- (a) where the offence consists of the evasion of any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable whichever is greater, and (b) in other cases, a sum of money not exceeding one thousand rupees. (2) If any person purchasing goods is guilty of an offence under clause (d) of sub-section (2) of section 46, the assessing authority may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the tax payable on the turnover relating to the sale of such goods at a rate which is equal to the rate prescribed in the First Schedule less one per cent: Provided that no prosecution for an offence under section 46 shall be instituted in respect of the same facts on which a penalty has been imposed under this sub-section.