Section 80(1) in Tripura Value Added Tax Act, 2004
(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.
