Compounding of offences under the Health Security Cess Act permits settlement by payment of a prescribed compounding amount with specified exclusions. Section 23 permits compounding of offences under the Health Security Cess Act by a proper officer (not below Commissioner) through payment to the Central Government of a prescribed compounding amount, except for specified excluded categories. Compounding requires payment of cess, interest and penalty, preserves other-law proceedings, and sets statutory minimum and maximum compounding thresholds (higher of ten thousand rupees or 50% of cess as minimum; higher of thirty thousand rupees or 150% of cess as maximum). Payment abates proceedings under the Act.