State Act

THE KARNATAKA SALES TAX ACT, 1957

31. Composition of offences.- The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this Act, by way of composition of such offence,— 1[(a) where the offence committed is under clause 2[(c)]2 of sub-section (1) of section 29 or clause 2[(e)]2 of sub-section (2) of section 29, in addition to the tax or amount not paid or evaded to be paid, a sum of money not exceeding 3[two thousand rupees or double the amount of the tax or amount so remaining unpaid or evaded to be paid whichever is greater, for the first offence and if it is not the first offence during the financial year, a sum of money not exceeding]3 2[five thousand]2 rupees or double the amount of the tax or amount so remaining unpaid or evaded to be paid whichever is greater, and]1 1[(aa) where the offence committed is under sub-section (2) of section 27, in addition to the tax payable on the transaction in respect of which a bill or cash memorandum is not issued or obtained, a sum of money not exceeding 2[five thousand]2 rupees and where the offence committed under the said sub-section is not the first offence, a sum of money not exceeding 2[ten thousand]2 rupees; and]1 (b) in other cases, a sum of money not exceeding 3[five thousand rupees for the first offence and if it is not the first offence during the financial year, a sum of money not exceeding]3 1[2[ten thousand]2 rupees]1.