(1)Where the Profession Tax Assessing Authority accepts under Section 25 from any employer or person a sum by way of composition of an offence, it shall make an order in writing in that behalf specifying therein,-(i)the sum determined by way of composition;(ii)the date on or before which the sum shall be paid into the treasury;(iii)the authority before whom and the date by which a receipted Challan shall be produced in proof of such payment; and(iv)the date by which the employer or person shall report the fact of such payment to the Profession Tax Assessing Authority.
