Section 17B(1) in The Kerala Tax on Luxuries Acts, 1976
(1)The assessing authority or other officer or authority authorized by the Government in this behalf may accept from any person or proprietor who has committed or is reasonably suspected of having committed an of f enc e in cont r avent ion of the provi s ions of thi s Ac t , b y way of compounding of such offence,-(a)where the offence consist of the evasion of any tax payable under the Act, in addition to the tax so payable, a sum of money equal to the amount of tax so payable subject to a minimum of rupees five hundred and maximum of rupees eight lakhs; and(b)in other cases a sum of money not exceeding ten thousand rupees.
