Compounding of offences.

1,2[9A. Compounding of offences.- 3[(1)] Any officer authorised by the State Government in this behalf may recover from any person who has committed or is reasonably suspected of having committed an offence against this Act or the rules made thereunder, by way of composition of such offence-

1. (a) where the offence consists of the failure to pay, or the evasion of, any duty payable under this Act, in addition to the duty so payable, a sum of 4[two hundred rupees] or double the amount of the duty payable, whichever is greater; and
2. (b) in other cases, a sum of 5[not less than five hundred rupees but not more than two thousand rupees]. 6[(2) Where an offence against this Act or rules made thereunder is compounded by an officer authorised by the State Government in that behalf, the amount of composition sum fixed by him shall become payable by the proprietor within a period of 30 days from the date on which the composition sum is so fixed, and in the event of failure on the part of the person liable to pay the amount of composition sum within the aforesaid period, it shall be recoverable as an arrear of land revenue].]