section 96
Compounding of offence
The Meghalaya Value Added Tax Act, 2003Tax2003117 sections12 chapters
Chapter X OFFENCES AND PENALTIES
Statutory text
- (1) The Commissioner may either before or after the institution of proceedings for any offence punishable under section 90 or under any rules made under this Act, accept from any person charged with such offence by way of composition of offence a sum not exceeding five thousand rupees or double the amount of tax which would have been payable on the purchase turnover to which the said offence relates, whichever is greater.
- (2) On payment of such some as may be determine the Commissioner under sub-section(1), no further proceedings shall be taken against the accused person in respect of the same offence and proceedings, it already taken, shall stand abated.
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