Section 23 in Karnataka Tax on Entry of Goods Act, 1979
23. Composition of offences.
- The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this Act, by way of composition of such offence-(a)where the offence consists of the failure to pay or the evasion of, any tax or other amount recoverable under this Act in addition to the tax or amount so recoverable, a sum of money not exceeding [five thousand rupees] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or double the amount of the tax or amount recoverable, whichever is greater, and(b)in other cases, a sum of money not exceeding [two thousand rupees but not less than five hundred rupees] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].
