Compounding of offences: only Chief Commissioner or Director General may compound, under Section 279(2), following Board guidelines. Compounding of offences is confined to senior authorities: Commissioners no longer have power to compound; only the Chief Commissioner or the Director General may compound offences, and all compounding requests must follow the Board's procedural guidelines and be communicated to subordinate Commissioners by Chief Commissioners.
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: only Chief Commissioner or Director General may compound, under Section 279(2), following Board guidelines.
Compounding of offences is confined to senior authorities: Commissioners no longer have power to compound; only the Chief Commissioner or the Director General may compound offences, and all compounding requests must follow the Board's procedural guidelines and be communicated to subordinate Commissioners by Chief Commissioners.
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