Section 64A in The Chhattisgarh Value Added Tax Act, 2005
64A. [ Compounding of offences. [Inserted by C.G. Act No. 26 of 2006.]
- Subject to such conditions as may be prescribed, the Commissioner may, either before or after the initiation of proceedings under this Act, permit any person charged with an offence under the Act or the rules made there under to compound the offence on payment of such sum not exceeding one thousand rupees as the Commissioner may determine :Provided that if the offence charged is under clause (b) or clause (c) or clause (d) of sub-section (1) of Section 64 and the amount of tax which would have been payable by such person had he complied with the provisions of this Act, is more than five hundred rupees, [the Commissioner may allow composition on payment of a sum not exceeding twice such amount, in addition lo interest at the rate specified in sub-clause (iii) of clause (a) of sub-section (4) of Section 19] [Inserted by C.G. Act No. 2 of 2006.]. After composition said proceedings shall stand terminated.]Chapter-XIII Miscellaneous
