Compounding of offences
X X X X Extracts X X X X
X X X X Extracts X X X X
....ay, either before or after the institution of prosecution, be compounded by a proper officer, not below the rank of Commissioner, on payment, by the person accused of the offence, to the Central Government of such compounding amount in such manner as may be prescribed. (2) The option of compounding shall not be available to a person- (a) who has been allowed to compound once in respect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gs, if any, instituted under any other law for the time being in force. (4) The amount for compounding of offences under this section shall be such, as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent. of the cess involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per....
TaxTMI