State Act

The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955

This Act was repealed on a date we do not have by the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (20 of 1962), s.24(1); it may still apply to matters that began before then.

15. (1) Subject to such conditions as may be prescribed, the prescribed authority may accept from any person accused of any offence punishable under this Act, by way of composition for such offence, payment of a sum not exceeding double the amount of tax payable, if any, or a sum of rupees five thousand, whichever is greater. (2) If payment by way of composition is accepted under sub-section (1), no further proceedings shall be taken against the accused in respect of the offence compounded.