Section 20(4) in Sikkim Ecology Fund and Environment Cess Act, 2005
(4)notwithstanding anything contained in sub section (1), the prescribed authority may compound any offence under this Act or the rules made there under before or after the institution of proceedings under that sub section by accepting from the person charged with the offence a sum not exceeding Rupees fifty thousand as may be determined by the said authority, in addition to the tax, penalty or interest that may be leviable under the Act, and on payment of the sum so determine together with the amount of tax penalty or interest due, the proceedings before any Court or prescribed authority under this Section shall abate.
