Section 14 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
14. Composition of offences
(1)Subject to such conditions as may be prescribed, the present J authority may, either before or after institution of criminal proceedings under this Act accept from the person who has committed or is reasonably suspected of having committed an offence under this Act. or the rules made thereunder, by way of composition of such offence-(a)where the offence consists of evasion or attempted evasion of tax, in addition to the tax, a sum of money not exceeding double the amount of the tax ; and(b)in any other case a sum of money not exceeding one thousand rupees in addition to the tax.(2)On payment of the sum as may be determined by the prescribed authority under sub-section (1), no further proceedings shall be taken against the person concerned in respect of the same offence.
