Compounding of offences under the cess law permits prescribed payment before or after prosecution, subject to strict eligibility bars and payment conditions. Compounding of offences is permitted for offences not punishable with imprisonment only, or with imprisonment and fine, either before or after prosecution, by a proper officer not below Commissioner, on payment of the prescribed amount to the Central Government. The option is barred for repeat compounding in specified cases, for offences also punishable under other laws, for persons already convicted, and for any prescribed class of persons or offences. Compounding requires payment of cess, interest and penalty, and upon payment no further proceedings may be initiated for the same offence.
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.
Compounding of offences under the cess law permits prescribed payment before or after prosecution, subject to strict eligibility bars and payment conditions.
Compounding of offences is permitted for offences not punishable with imprisonment only, or with imprisonment and fine, either before or after prosecution, by a proper officer not below Commissioner, on payment of the prescribed amount to the Central Government. The option is barred for repeat compounding in specified cases, for offences also punishable under other laws, for persons already convicted, and for any prescribed class of persons or offences. Compounding requires payment of cess, interest and penalty, and upon payment no further proceedings may be initiated for the same offence.
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