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(1) Any offence under this _Acfrnay{either before or after · the institution of prosecution, be compounded. by the Commissioner on payment, by the. person .accused of the offence,' to the Central Government or the State Government, as the case may be, 'of such compounding amount in such manner as may be prescribed: Provided that nothing contained in this section shall apply to - (a) a person who has been allowed to compound once. in respect of any ofthe offences specified in clauses(a) to (f) of sub-section (1) of section 132 and, the offences specified in clause (1) which are relatable to offences specified in clauses (a) to (f) of the said sub-section; (b) a person who has been allowed to coinpound once in respect of any offence, other than those in clause (a), under this Act or under the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax. Ac,t or the Integrated Goods and Services Tax Act in. respect of supplies of value exceeding one crore rupees; (c) a person who has beenaccused of committing an offence under this Act·· which .is also an offence under any other law for the time being in force; (9:) a person who. has been convicted for an offence · under this Act,,by a court; (e) .?tperson who' has been 'accused of committing ·a:\i offence specified In clause (g) or clause (j) or '.'d,ause(k) of sub-section (1) of section 132; and (f) any other .class of persons or offences as may be prescribed: Provided further, that any compounding allowed under the provisions of this section shall. not affect the proceedings, if any, institutedunder any other, law: Provided also that compounding shall. be. allowed only after making payment of tax, interest and penalty involved in such offences. Compounding of offences. 135 (2) The amount for compounding of offences under this section shall be such as fll&Y be prescribed. subject to the minimum amount not being less than ten thousand rupees or fifty per cent ofthe tax involved. whichever is higher, and th? rnaxtmum amount· not being less than thirty thousand rupees or ortehundred and fifty per cent of the tax. whichever is higl'ier:" (3) On payment of such compounding amount as may be determined by the Commissioner. no further proceedings shall be initiated und.fL,r this Act against the accused person in respect of the same offenceand any criminal proceedings. if already initiated in respect of thesaid offence. shall stand abate&. · 136 CHAPTER XX TRANSITIONAL PROVISIONS