State Act
27
Section 27. Compounding of offences
Jharkhand Taxation on Luxuries in Hotels Act, 2011
Act no. 21 of 20112011Repealed 1 July 2017Jharkhand (State Act)
This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
27. Compounding of offences:- (1) The prescribed authority may either before or after the institution of proceedings under section 25, accept from a proprietor charged with an offence under the said section or under any rules made under this Act , by way of composition of the offence, a sum not exceeding two thousand rupees. (2) On payment of such sum as may be determined by the prescribed authority under sub-section (1), no further proceeding shall be taken against the proprietor in respect of the same offence.