Section 84(1) in Manipur Value Added Tax Act, 2004
(1)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 the Commissioner may, either before or after the institution of proceedings of any offence punishable under section 80 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence charged under sub-sections (1), (2), (3), (4), (5), (6), (7) or clauses (a), (b), (c), (d), (e) of sub-section (9) or sub-section (10) of section 80 not exceeding double the amount of tax which would have been payable on the sale or purchase turnover to which the offence relates, whichever is greater.
