Compounding of health security cess offences: application-based settlement with prescribed compounding amounts and conditional immunity subject to payment. A registered person may apply for compounding; the proper officer reviews reports, decides within ninety days to allow with immunity or reject after hearing, and, if allowed, specifies a compounding amount per prescribed Tables. The highest applicable amount applies when multiple offences are involved. Allowance requires prior payment of cess, interest and penalty and payment of the compounding amount within thirty days, failure of which vitiates the order. Immunity may be withdrawn for concealment or false evidence, permitting prosecution as if no immunity existed.