(1)The Commissioner may, either before or after the institution of proceedings of any offence punishable [under section 75] [Substituted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)] or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence under subsections (1), (2), (3), (4), (5), (6), (7) or clauses (a), (b), (c), (d), (e) of sub-section (9) or sub-section (10) of section 75 in addition to the tax leviable, a sum of money not exceeding one thousand rupees or double the amount of tax leviable whichever is greater.(1)[(a). An officer not below the rank of Asstt. Commissioner of Taxes may accept from a person charged with any other offence a sum of money not exceeding one thousand rupees in addition to tax leviable.] [Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)](2)On payment of such sum as may be determined by the Commissioner under sub-section (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.CHAPTER-XIII Miscellaneous
