Compounding of offences.

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....e case be, of such compounding amount in such manner as may be prescribed: Provided that nothing contained in this section shall apply to- ^1[(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;] (b) ^2[****] ^3[(c) a person who has been accused o....

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....red per cent. of the tax involved]. (3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated.     *************** NOTES:- 1. ....

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....t of supplies of value exceeding one crore rupees;" 3. Substituted vide Section 157 of the Finance Act, 2023 w.e.f. 01-10-2023 before it was read as, "(c) a person who has been accused of committing an offence under this Act which is also an offence under any other law for the time being in force;" 4. Omitted vide Section 157 of the Finance Act, 2023 w.e.f. 01-10-202....