section 19
Compounding of offences
Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017Tax201711 sections
Statutory text
- (1) The Commissioner may, either before or after the institution of proceedings for any offence punishable under this Act accept from the person charged with such offence, by way of composition of an offence a sum not less than rupees one lakh.
- (2) On payment of sum as provided in sub-section (1), no further proceedings shall be taken against the person charged with the offence and any proceedings, if already taken, shall stand abated.
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