section 23
Bar to Proceedings
The Manipur Passengers and Goods Taxation Act, 1977Tax193929 sections
Statutory text
- (1) The prescribed authority may, at any time, accept from any person who has committed an offence under section 22, by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of tax involved, whichever is greater, in addition to the tax to be recovered.
- (2) On payment of such sum of money as may be determined under sub-section (1), the prescribed authority shall, where necessary, report to the Court that the offence has been compounded and thereafter no further proceedings under section 22 shall be taken against the offender in respect of the same offence and the said Court shall discharge or acquit the accused, as the case may be.
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