(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the Appropriate Government or any officer authorised by it in this behalf may accept from any consumer or person who committed or who is reasonably suspected of having committed an offence of theft of electricity punishable under this Act, a sum of money by way ofcompounding of the offence as specified in the Table below:
                                                     TABLE
     Nature of Service Rate at which the sum of money for compounding to be collected per Kilowatt (KW)/Horse Power (HP) or part thereof for Low Tension (LT) supply and per Kilo Volt Ampere (KVA) of contracted demand for High Tension (HT)
     (1) (2) 1. Industrial Service          twenty thousand rupees;
     2. Commercial Service              ten thousand rupees;
     3. Agricultural Service                  two thousand rupees;
     4. Other Services                      four thousand rupees:
     Provided that the Appropriate Government may, by notification in the Official Gazette, amend the rates specified in the Table above.
     (2) On payment of the sum of money in accordance with sub-section (1), any person in custody in connection with that offence shall be set at liberty and no proceedings shall be instituted or continued against such consumer or person in any criminal court.
     (3) The acceptance of the sum of money for compounding an offence in accordance with sub-section (1) by the Appropriate Government or an officer empowered in this behalf shall be deemed to amount to an acquittal within the meaning of section 300 of the Code of Criminal Procedure, 1973 (2 of 1974).
     (4) The compounding of an offence under sub-section (1) shall be allowed only once for any person or consumer.