Section 37 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
37. Composition of offences.
(1)The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this Act, by way of composition for such offence, -(a)where the offence consists of the failure to pay or the evasion of any tax or other amount recoverable under this Act in addition to the tax or amount so recoverable, ten thousand rupees or double the amount of the tax or amount recoverable, whichever is greater, and(b)in other cases, a sum of money not exceeding ten thousand rupees.(2)[ Notwithstanding anything contained in sub-Section (1), on an application by a person admitting the offence committed by him under sub-Sections (6), (9) & (12) of Section 31, the officer authorised under sub-section (4) of Section 31 or incharge of a check-post, as the case may be, may accept composition money from such person in lieu of penalty or prosecution, which shall, -(i)in case of offence committed by him under sub-section (6) of Section 31, be equal to the amount of four times of the tax leviable on the goods, involved or twenty five percent of the value of such goods, whichever is less;(ii)in case of offence committed by him under sub-section (9) of Section 31, be equal to the amount of fifteen percent of the value of the goods;(iii)in case of offence committed under sub-section (12) of Section 31, be equal to the amount of twenty five percent of the value of the goods;(3)On the payment of the amount of composition determined under sub-section (1) or (2), no further proceeding under the provisions of this Act for imposition of penalty or launching of prosecution for the same offence shall be initiated.(4)Notwithstanding anything contained in this Act, no appeal shall lie or subsist against an order of composition made under this Act.(5)Notwithstanding anything contained in the Act, no amount of composition accepted and no amount of interest levied under this section, shall be waived or reduced.] [Added by Rajasthan Act No. 15 of 2005, dated 20.5.2005.]
