Section 75 in The M.P. Vanijyik Kar Adhiniyam, 1994
75. Compounding of offences.
(1)Subject to such conditions as may be prescribed, the Commissioner may, either before or after the institution of proceedings under this Act, permit any person charged with an offence under this Act or any rule made thereunder, to compound the offence on payment of such sum not exceeding one thousand rupees as the Commissioner may determine :Provided that where the offence charged is under clause (b) or clause (c) of sub-section (1) of Section 74 and the amount of tax which would have been payable by such person had he complied with the provisions of this Act is more than five hundred rupees, the Commissioner may allow composition on payment of a sum not exceeding twice such amount.(2)On payment of such sum as may be determined by the Commissioner under sub-section (1) the accused person shall be discharged and no further proceedings shall be taken against him in respect of the same offence.
