Section 21(1) in The West Bengal Luxury Tax Act, 1994
(1)Subject to such conditions as may be prescribed, any person alleged to have committed an offence referred to in clause (f) or clause (g) of sub-section (1), or sub-section (2), of section 19, may, either before or after the commencement of any proceedings in respect of such offence, at his option, compound such offence by paying to the prescribed authority such sum, not exceeding twenty thousand rupees, as may be determined by the prescribed authority.
