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State of Assam - Section

Section 67 in Assam General Sales Tax Act, 1993

67. Compounding of offences.

(1)Commissioner may, subject to such conditions as may be prescribed, compound any offence under any of the foregoing provisions either before or after the institution or proceedings by requiring the person proceeded against to pay by way of composition as sum not exceeding such sum as may be prescribed.
(2)On payment of the full composition money under subsection (1):-
(a)No proceedings under any of the foregoing provisions shall be commenced against such person or
(b)If any such proceeding has already been commenced it shall not be further proceeded with.