Compounding of offences

Compounding of offences.

1. (1) The Commissioner may, either before or after the institution of proceedings for any offence punishable under section 88 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence a sum not exceeding two thousand rupees or where the offence charged is under clause (a), (b), (f), (g), (h), (i), (j),
   • (k) or (o) of sub-section (1) of section 88 a sum not exceeding double the amount of tax which would have been payable on the sale, purchase or turnover to which