Compounding of offences.

(1) The authority prescribed may accept, from any dealer who has committed an offence under the Act by way of composition of such offence,- (a) where the offence consists of the evasion of tax, in addition to such tax, a sum of money equal to the amount of tax subject to a minimum of Rs. 3,000 (Rupees three thousand only), and (b) in other cases a sum of money not exceeding Rs. 3,000 (Rupees three thousand only). (2) Any order passed or proceeding recorded by the authority prescribed under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom. Goods sold to transit passengers both incoming and outgoing, at the duty free shops established at the Rajiv Gandhi International Airport, Shamshabad, Ranga Reddy District