Section 26 in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
26. Compounding of offences.
(1)Subject to such conditions as may be prescribed, the assessing authority [or the officer authorised under section 21] [Inserted by Act 7 of 2009 w.e.f. 1.4.2009] may, either before or after the institution of prosecution, permit any person charged with the offence to compound the offence on payment of such sum, not exceeding double the amount of tax to which the offence relates, as the assessing authority may determine.(2)On payment of such sum, as may be determined by the assessing authority under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence.
