Section 21 in The West Bengal Luxury Tax Act, 1994
21. Compounding of offences.
(1)Subject to such conditions as may be prescribed, any person alleged to have committed an offence referred to in clause (f) or clause (g) of sub-section (1), or sub-section (2), of section 19, may, either before or after the commencement of any proceedings in respect of such offence, at his option, compound such offence by paying to the prescribed authority such sum, not exceeding twenty thousand rupees, as may be determined by the prescribed authority.(2)On full payment of such sum as may be determined by the prescribed authority under sub-section (1),-(a)no proceedings shall be commenced against the person as aforesaid, or(b)if any proceedings have already been commenced against such person, such proceedings shall not be proceeded with,if such person undertakes to comply with the requirements of the provisions contained in sub-section (1) of section 6, section 11 or sub-section (1) of section 12, as the case may be, within such period as the prescribed authority may direct.
