Compounding of fine-only corporate offences by tribunal or authorised officer prevents subsequent prosecution once properly compounded. Offences punishable with fine only may be compounded before or after prosecution by the Tribunal or, for lower fines, by the Regional Director or authorised officer on payment or credit of a specified sum not exceeding the maximum fine, with prior additional filing fees taken into account and excluding offences under investigation. Applications are forwarded by the Registrar; compounding before prosecution bars prosecution and compounding after prosecution requires court notice and discharges the offender. Authorities may order filing of overdue returns with payment of fees; non-compliance by officers attracts imprisonment or fine.
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Provisions expressly mentioned in the judgment/order text.
Compounding of fine-only corporate offences by tribunal or authorised officer prevents subsequent prosecution once properly compounded.
Offences punishable with fine only may be compounded before or after prosecution by the Tribunal or, for lower fines, by the Regional Director or authorised officer on payment or credit of a specified sum not exceeding the maximum fine, with prior additional filing fees taken into account and excluding offences under investigation. Applications are forwarded by the Registrar; compounding before prosecution bars prosecution and compounding after prosecution requires court notice and discharges the offender. Authorities may order filing of overdue returns with payment of fees; non-compliance by officers attracts imprisonment or fine.
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