State Act

The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011

24. Compounding of offences - (1) The prescribed authority may, either before or after the institution of proceedings for an offence under this Act, permit any assessee charged with the offence to compound the offence on payment of such sum, not exceeding double the amount of tax recoverable. (2) On payment of such sum as may be determined by the prescribed authority under sub-section (1) no further proceedings shall be taken against the person in respect of the same offence. (3) Any order passed or proceeding recorded by the prescribed authority under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom.