Section 18 in The Jammu and Kashmir General Sales Tax Act, 1962
18. Composition of offences.
(1)The Commissioner may accept from any person who is reasonably suspect of having committed an offence under this Act, a sum of money as he may determine by way of composition of such offences.(2)On payment of such sum as may be determined by the Commissioner under sub-section (1), no proceedings shall be commenced against such person as aforesaid and if any proceedings had been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.
