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    <description>Section 147 of the Negotiable Instruments Act is a special enabling provision that permits compounding of an offence under Section 138 at any stage, including after conviction. Where the complainant has received the full compensation amount and accepts the settlement, the compromise may be given full effect, and the conviction and sentence can be withdrawn to reflect the completed settlement. On that basis, post-conviction compounding was accepted and the accused was acquitted of the offence.</description>
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