Section 94 in Arunachal Pradesh Goods Tax Act, 2005
94. Compounding of offences.
(1)The Commissioner may, either before or after the institution of proceedings for any offence punishable under section 90 or under any rules made under this Act, accept from any person charged with such offence by way of composition of offence a sum not exceeding five thousand rupees or where the offence charged is under sub-sections (1), (2), (3), (4), (5), (6), or (7), or clauses (b), (e), or (f) of sub-section (8) of section 90 not exceeding double the amount of tax which would have been payable on the sale or purchase turnover to which the said offence relates, whichever is greater.(2)On payment of such sum as may be determined by the Commissioner under sub-section (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceedings, if already taken, shall stand abated.
