Section 15 in Tamil Nadu Entertainments Tax Act, 1939
15. Power to compound offences.
- The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, [or the rules made thereunder] [Inserted by section 8 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971).] by way of composition of such offence, -(a)where the offence consists of [***] [Words 'the failure to pay or' were omitted by section 13 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958), which came into force on 1st April 1958.] the evasion of any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding [one thousand and five hundred rupees or thrice the amount of the tax] [Substituted for the words 'five hundred rupees or double the amount of the tax' by section 2(7)(a) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1978 (Tamil Nadu Acts of 1978), which came into force on 26th December 1977.] payable, whichever is greater, and(b)in other cases, a sum of money not exceeding [one thousand] [Substituted by section 2(7)(b) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1978 (Tamil Nadu Act 5 of 1978).] rupees.
