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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Compounding of offences permits the Commissioner to accept prescribed payments to abate criminal proceedings after tax, interest and penalty are paid.</h1> Compounding allows the Commissioner to accept a prescribed compounding amount for offences under the Act, contingent on prior payment of tax, interest and penalty. Specified exclusions bar compounding for certain persons and offences, including those already compounded once for listed offences, convictions, offences under other laws, and other prescribed classes. The compounding sum is subject to prescribed minima and maxima tied to the tax involved. Upon payment of the determined compounding amount, further proceedings under the Act cease and existing criminal proceedings in respect of the same offence are abated.

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