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State of Goa - Section

Section 39A in The Goa Excise Duty Act, 1964

39A. [ Power of Commissioner to compound offences. [Inserted by Amendment Act 8 of 1966.]

(1)Subject to such conditions, if any, as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under this Act or under any rules made thereunder other than an offence under section 34 [or an offence relating to intoxicating drugs or opium as defined in clause (kkk) and (oo) of section 2], either before or after the commencement of any proceedings against such persons in respect of such offence, by way of composition for such offence, a sum not exceeding [five thousand rupees] [Substituted in place of words 'two thousand' by the Amendment Act 20 of 2001.].
(2)When compounding of an offence is accepted the power to confiscate the goods seized under this Act in respect of such offence shall be vested in the Commissioner.
(3)On payment in full or such sum as may be determined by the Commissioner under sub-section (1),-
(a)no proceedings shall be commenced against such person aforesaid; and
(b)if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.]