(1)The authority prescribed may accept, from any dealer who has committed an offence under the Act by way of composition of such offence,-(a)where the offence consists of the evasion of tax, in addition to such tax, a sum of money equal to the amount of tax subject to a minimum of Rs.3,000 (Rupees three thousand only), and(b)in other cases a sum of money not exceeding Rs.3,000 (Rupees three thousand only).(2)Any order passed or proceeding recorded by the authority prescribed under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom.
