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<h1>Compounding procedure requires report and payment before allowance, with immunity from prosecution subject to specified conditions.</h1> On receiving an application the compounding authority must obtain a report from the reporting authority, consider the application and report, and either allow compounding-specifying the compounding amount and granting immunity from prosecution-or reject the application after affording an opportunity to be heard and stating grounds of rejection; where allowed the applicant must pay the compounding amount within the prescribed period and furnish proof, and compounding sums are non refundable except if a court declines to grant immunity.