76. [ Power to compound offences. [Substituted by Assam Act No. 4 of 2018, dated 16.3.2018.]
(1)The offences under this Act, except under sub-section (1) of Section 53, Section 54 and Section 55 shall be compoundable:(2)Any person or licence holder who is reasonably suspected of having committed an offence, except under section 53 (1), 54 and 55 of this Act, may apply to the Excise Commissioner or a Collector of for compounding of the offence, before he is convicted.(3)On receipt of such application, the Excise Commissioner or Collector, having regard to the circumstances of the case, may in his discretion order for compounding of the offence of payment of a sum of money by way of compounding fee for the offence on such terms and conditions as he deems fit.(4)On payment by the person of such sum of money, such person, if in custody, shall be set at liberty and no further proceeding shall be instituted and continued against such person in respect of the offence compounded in any criminal court:Provided that the sum of money fixed as compounding fee or compensation by the Excise Commissioner or Collector, under this section shall not be less than three times and not be more than five times the duty involved or value of intoxicant, apparatus, vehicle and other material, whichever is higher:Provided further that where any intoxicant, apparatus, vehicle or other material is seized, the same shall not be released but shall be disposed of in such manner as may be prescribed.(5)In case the license holder commits the same offence for the second time, his compounding fee will be not less than double of the amount paid for his same offence committed earlier.]
