45. [ Compounding of offences. [Substituted by Act 14 of 2005 w.e.f. 11.4.2005]
(1)The Excise Commissioner, the Deputy Commissioner or any Excise Officer specially empowered in this behalf may accept from any person who is reasonably suspected of having committed an offence,-(i)under sub-section (3) of section 32, a sum of money not less than two hundred rupees but which may extend to five thousand rupees;(ii)under sub-section (1) of section 36 except clauses (c), (g) and (h) a sum of money not less than five thousand rupees but which may extend to fifty thousand rupees;by way of compensation for the offence which may have been committed.](2)On the payment by such person of such sum of money or such value or both, as the case may be, such person, if in custody, shall be set at liberty and all the property seized may be released and no proceeding shall be instituted against such person in any Criminal Court. The acceptance of compensation shall be deemed to amount to an acquittal and in no case shall any further proceeding be taken against such person or property with reference to the said act.
