(1)[Subject to such conditions and restrictions as may be prescribed] [Substituted by Rajasthan Act 4 of 1967.], the Excise Commissioner or any other Excise Officer specially empowered by the State Government in that behalf) may accept from any person whose licence, permit or pass is liable to be cancelled or suspended under this Act, or who is reasonable suspected of having committed an offence punishable under this Act, a sum of money not exceeding [rupees ten thousand] [Substituted by Rajasthan Act 4 of 1967.] in lieu of such cancellation or suspension or by way of composition for such offence which may have been committed, as the case may be, and in all cases whatsoever in which may have been committed, as the case may be, and in all cases whatsoever in which any property [...] [Omitted by Rajasthan Act 28 of 1961.] has been seized as liable to confiscation under this ACT [may release all such property except an excisable article on payment of the value thereof as estimated by such officer and may confiscate the excisable article]: [Substituted by Rajasthan Act 28 of 1961.]Provided that no such composition shall be accepted from any officer or servant of the Excise Department for any offence under this Act committed by such officer or servant :[Provided further that no offence of manufacture, or possession for sale of an excisable article punishable under Section 54 shall be compounded.] [Inserted by Rajasthan Act 30 of 1976.](2)On the payment of such sums of money to such officer, the accused person, if in custody, shall be discharged, the property seized shall be released and no further proceedings shall be taken against such person or property in respect of such offence.
