Compounding Offences

Subject to the provisions of Section 24, the Taxation Officer or any other officer mentioned in Section 25 may compound an offence under the following conditions- (1) Where the owner or operator was circumstanced in such a situation that it was not reasonably possible for him to have complied with the requirements of the Act or these rules. (2) Where on account of any natural calamity, riot, fire, accident, illness or such other compelling reason the owner or operator was prevented to such an extent that it was not reasonably possible for him to have complied with the requirements of the Act or these rules.