65. Power to compound offences and to release property liable to confiscation.
(1)[The Excise Commissioner, the Collector] [Substituted by section 4(a) of the Bengal Excise (Second Amendment) Act, 1979 (West Bengal Act 40 of 1979) for the words The Collector.], or any Excise Officer [not below the rank of Inspector of Excise, authorised by the Collector by general or special order in this behalf] [Substituted by section 47(1) of the Bengal Excise (Amendment) Act, 1965 (West Ben Act 39 of 1965) for the words specially empowered by the State Government in this behalf, not below the rank of Deputy Collector, or Inspector of Excise.],-(a)may accept from any person whose license, permit or pass is liable to be cancelled or suspended under clause (a), clause (b) or clause (c) of [sub-section (1) of section 42] [Substituted by section 47(2)(a), ibid for the word and figures section 42.], or who is reasonably suspected of having committed an offence punishable under [any section of this Act other than [[section 46A, section 46AA,] [Substituted by section 26(b) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914) for the words and figures section 49, section 51, section 54 or section 59.] section 48 and] section 58] payment of a sum of money, not exceeding [three lakh] [Substituted by section 16(2) of the Bengal Excise (Amendment) Act, 2012 (West Bengal Act No. 16 of 2012) for the words fifty thousand, which were earlier Substituted by section 2(6)(ii) of the West Bengal Finance Act, 1997 (West Bengal Act No. 5 of 1997) for the words five thousand.] rupees, in lieu of such cancellation or suspension or by way of composition for such offence, as the case may be; and(b)in any case in which any property has been seized as being liable to confiscation under section 63, may, at any time [before the case is lodged before the Magistrate] [Substituted by section 47(3) of the Bengal Excise (Amendment) Act. 1965 (West Ben Act 39 of 1965) for the words, figures and brackets before the Magistrate has passed an order under section 64, sub-section (1).], release the property on payment of any sum not exceeding the value thereof as estimated by the Collector or such Excise Officer.(2)When the payments referred to in sub-section (1) have been duly made, the accused person, if in custody, shall be discharged, and the property seized (if any) shall be released: and no further proceeding shall be taken against such person or property.
