Compounding of offences: application may be allowed subject to reporting, payment of dues and grant of prosecution immunity. On receipt of a compounding application the authority shall obtain a report from the reporting authority within one month (or extended period). The compounding authority may allow-specifying the compounding amount and granting immunity from prosecution-or reject the application after giving the applicant an opportunity to be heard and stating grounds. An application cannot be allowed unless duty, penalty and interest for the matter are paid. The applicant must pay the ordered compounding amount within thirty days and provide proof; payment is non refundable except where a court denies immunity. Compounding is not a matter of right.
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Compounding of offences: application may be allowed subject to reporting, payment of dues and grant of prosecution immunity.
On receipt of a compounding application the authority shall obtain a report from the reporting authority within one month (or extended period). The compounding authority may allow-specifying the compounding amount and granting immunity from prosecution-or reject the application after giving the applicant an opportunity to be heard and stating grounds. An application cannot be allowed unless duty, penalty and interest for the matter are paid. The applicant must pay the ordered compounding amount within thirty days and provide proof; payment is non refundable except where a court denies immunity. Compounding is not a matter of right.
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