(1)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 the Commissioner may, either before or after the institution of proceedings of any offence punishable under section 80 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence charged under sub-sections (1), (2), (3), (4), (5), (6), (7) or clauses (a), (b), (c), (d), (e) of sub-section (9) or sub-section (10) of section 80 not exceeding double the amount of tax which would have been payable on the sale or purchase turnover to which the offence relates, whichever is greater.(2)On payment of such sum as may be determined by the Commissioner under subsection (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceeding, if already taken, shall stand abated.(3)Such compounding of offences shall be communicated to the assessing authority in whose jurisdiction the relevant proceedings lie.Chapter - XI Miscellaneous
