14. Amendment of Section 37, Rajasthan Act No. 13 of 1999.
- The existing Section 37 of the principal Act shall be renumbered as sub-section (1) thereof, and thereafter, the following new sub-sections shall be added, namely:-"(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.".
