Section 95(1) in West Bengal Value Added Tax Act, 2003
(1)Subject to such conditions as may be prescribed, any person alleged to have committed an offence under clause (b) , clause (c) , clause (d) , clause (e) ,clause (f) or clause (h) or clause (j) of sub-section (1) , sub-section (2) , subsection (3) , sub-section (3A) , clause (c) or clause (d) of sub-section (4) , subsection (5) , sub-section (6) , sub-section (7) , sub-section (9) , or sub-section (10) , of section 93, or under any rules made under this Act, may, either before or after the commencement of any proceedings against him in respect of such offence, at his option, compound such offence, and the Commissioner may, at his discretion, accept from such person, by way of composition of such offence, such sum not exceeding five lakh rupees as may be determined by the Commissioner.
