Section 29
Power to compound offences.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
(1) Subject to such conditions as may be prescribed, the
Commissioner may, either before or after the institution of criminal proceedings under this Act, accept
from the person who has committed or is reasonably suspected of having committed an offence under this
Act or the rules made thereunder, by way of composition of such offence--
(a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater, and
(b) in any other case a sum of money not exceeding one thousand rupees in addition to the tax recoverable,
(2) On the payment of such sum of money and the tax, if any, payable under section 3 to the Commissioner, such person shall be discharged, the property seized, if any, shall be released and no further proceedings shall be taken against such person or property in respect of such offence.
(a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater, and
(b) in any other case a sum of money not exceeding one thousand rupees in addition to the tax recoverable,
(2) On the payment of such sum of money and the tax, if any, payable under section 3 to the Commissioner, such person shall be discharged, the property seized, if any, shall be released and no further proceedings shall be taken against such person or property in respect of such offence.