9. [ Compounding of offences. [Section amended by the Amendment Act 3 of 82 thereafter by the Amendment Act 20 of 2006 present section is substituted.]
(1)Subject to such conditions as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under sub-section (1) of section 8H or under any rules made under this Act, either before or after the commencement of any proceeding against such person in respect of such offence, by way of composition for such offence, a sum not exceeding five thousand rupees or where the offence alleged to have been committed is under clause (a) or clause (c) of sub-section (5) of section 8H, a sum not exceeding double the amount of the tax, which would have been payable by such person had he complied with the provisions of this Act.(2)On payment in full of such sum as may be determined by the Commissioner under sub-section (1),-(a)no proceeding shall be commenced against such person as aforesaid; and(b)if any proceeding have been already commenced against such person as aforesaid, such proceeding shall not be further proceeded with.]
