State Act
61
Section 61. Compounding of offences.
The Telangana Value Added Tax Act, 2005.
Act no. 5 of 20052005In forceTelangana (State Act)
61. (1) The authority prescribed may accept, from any dealer who has committed an offence under the Act by way of composition of such offence,- (a) where the offence consists of the evasion of tax, in addition to such tax, a sum of money equal to the amount of tax subject to a minimum of Rs.3,000 (Rupees three thousand only), and (b) in other cases a sum of money not exceeding Rs.3,000 (Rupees three thousand only). (2) Any order passed or proceeding recorded by the authority prescribed under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom.