State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

29. Compounding of Offences - (1) The prescribed authority may, either before or after the institution of proceedings of any offence punishable under Section 27 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence charged under sub-Sections (1), (2), (3), (4), (5), (6), (7), (8) and (9) of Section 27 not exceeding double the amount of tax or rupees twenty five thousand, whichever is lower, which would have been payable on the amount of tax to which the offence relates. (2) On payment of such sum as may be determined by the Commissioner under sub-Section (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceeding, if already taken, shall stand abated.