Compounding of offences :—Where' any person ‘is’ accused of am

offence uncer section 15, it shall be lawful for him to pay to’ the prescribed officer, by way of composition jor such offence a sum of money not exceeding sich amount ds may be Prescribed, together with the amotint of tax, if any, which may Be die from him. Such composition shaii have the effect of an acquittal and no further procéeding shall be taken sgaitist such person if respect of each offerice. ’