Composition of offences

Tax199227 sections

Statutory text

(1) The executive authority may, either before or after the institution of proceedings for any offence under this Act, accept from any person charged with such offence by way of composition of the offence,—
- (a) where the offence consists of the failure to pay or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater; and
- (b) in any other case, a sum of money not exceeding one thousand rupees.
(2) On payment of such sum of money and the tax, if any, recoverable under this Act, no prosecution for an offence under this Act shall be instituted in respect of the same facts on which a composition has been allowed under this section.

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