Section 17B in The Kerala Tax on Luxuries Acts, 1976
17B. Composition of offence.
(1)The assessing authority or other officer or authority authorized by the Government in this behalf may accept from any person or proprietor who has committed or is reasonably suspected of having committed an of f enc e in cont r avent ion of the provi s ions of thi s Ac t , b y way of compounding of such offence,-(a)where the offence consist of the evasion of any tax payable under the Act, in addition to the tax so payable, a sum of money equal to the amount of tax so payable subject to a minimum of rupees five hundred and maximum of rupees eight lakhs; and(b)in other cases a sum of money not exceeding ten thousand rupees.(2)On payment of such amount under sub - section (1), no further penal or prosecution proceedings shall be taken against such person or proprietor in respect of that offence.
